Written into the 21% tax cuts Congress passed last year was a surprise.

Reserved church parking became subject to a federal tax Congress is now trying to end - but it won’t be easy.

House and Senate Republicans support repeal and a change may come this fall.

Because it is part of a bigger tax bill, ending the tax is tied to other issues on which there’s little agreement.

Churches and non-profits have paid no income tax as they lack taxable income.

Nonprofit groups reported it cost $400 in accountant fees to determine a tax liability of as little as $17.

Tax writers in the House voted for repeal in June, and both Republicans and Democrats favor repealing it.

The problem was that the new tax gives Washington $1.8 billion over 10 years that might go to charitable or religious causes.

The tax raised money lost to other cuts to reduce reliance on smaller tax breaks and simplify how businesses and individuals are taxed.

One rationale for the tax was to end a tax break for business fringe benefits to employees such as parking.

Congressional tax writers thought it was fair to do the same to non-profits, but the tax had little support.

It was included as tax writers looked for ways to replace lost revenue. Critics said they would have done better to look for ways to cut the trillions of dollars Washington wastes.