Sections 707(b)(2) and 1325(b) of the bankruptcy code allow a chapter 7 or chapter 13 debtor to claim an expense for charitable contributions, including tithing to a religious organization. This has the possible effect of allowing a debtor to qualify more easily for chapter 7, or allowing a chapter 13 debtor to pay less money into his or her chapter 13 plan.

But what amount should the debtor list a monthly tithing expense? Should the amount be what the debtor has been paying prior to filing the bankruptcy, or should it be what the debtor will pay after filing the bankruptcy? The answer, under sections 707(b)(2) and 1325(b), is that the tithing expense ought to consist of what the debtor will pay in the future.

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