Book Announcement: God and the IRS

I’m thrilled to announce that my book God and the IRS: Accommodating Religious Practice in United States Tax Law (New York: Cambridge UP, 2018) has just been published and is available for your reading pleasure.

As background to the book, the Free Exercise and Establishment Clauses of the First Amendment (as well as the jurisprudence courts have used to interpret and apply the Religion Clauses) have a sometimes-complicated interplay. Because the law sometimes imposes on individuals’ ability to practice their religion, the government can sometimes accommodate their religious practice, exempting religious individuals from generally-applicable laws. At the same time, though, in general, the law can’t favor religion over non-religion; as a result, sometimes religious people can’t get an exemption from the generally-applicable law. A lot of religious litigation turns on where, in a given situation, the line between permissible and impermissible accommodation falls. [Read more…]