Although the recently passed tax legislation (“Tax Cuts and Jobs Act”) did not make changes to the clergy housing allowance (i.e. the parsonage allowance), there has been some action in the courts.
In October 2017, a federal judge in the Western District of Wisconsin (Gaylor v. Mnuchin) held the parsonage allowance and exclusion from income to be unconstitutional.
But... December 2017, she stayed her decision until 180 days after the appeal process is complete. The appeal process could take years, so the current law stands for now.
For more information see the below article: