Religious Freedom Peace Tax Fund Act
This bill directs the Department of the Treasury to establish the Religious Freedom Peace Tax Fund for the deposit of income, gift, and estate taxes paid by or on behalf of taxpayers (1) who are designated conscientious objectors opposed to participation in war in any form based upon their sincerely held moral, ethical, or religious beliefs or training (within the meaning of the Military Selective Service Act); and (2) who have certified their beliefs in writing.
Amounts deposited in the fund shall be allocated annually to any appropriation not for a military purpose. Treasury shall report to the House and Senate Appropriations Committees on the total amount transferred into the fund during the preceding fiscal year and the purposes for which such amount was allocated. The privacy of individuals using the fund shall be protected.
[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4169 Introduced in House (IH)]
<DOC>
116th CONGRESS
1st Session
H. R. 4169
To affirm the religious freedom of taxpayers who are conscientiously
opposed to participation in war, to provide that the income, estate, or
gift tax payments of such taxpayers be used for nonmilitary purposes,
to create the Religious Freedom Peace Tax Fund to receive such tax
payments, to improve revenue collection, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
August 6, 2019
Mr. Lewis introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To affirm the religious freedom of taxpayers who are conscientiously
opposed to participation in war, to provide that the income, estate, or
gift tax payments of such taxpayers be used for nonmilitary purposes,
to create the Religious Freedom Peace Tax Fund to receive such tax
payments, to improve revenue collection, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Religious Freedom Peace Tax Fund
Act''.
SEC. 2. FINDINGS.
Congress finds the following:
(1) The free exercise of religion is an inalienable right,
protected by the First Amendment of the United States
Constitution.
(2) Congress reaffirmed this right in the Religious Freedom
Restoration Act of 1993, as amended in 2000, which prohibits
the Federal Government from imposing a substantial burden on
the free exercise of religion unless it demonstrates that a
compelling government interest is achieved by the least
restrictive means.
(3) Many people immigrated to America (including members of
the Quaker, Mennonite, and Church of the Brethren faiths) to
escape persecution for their refusal to participate in warfare,
yet during the First World War hundreds of conscientious
objectors were imprisoned in America for their beliefs. Some
died while incarcerated as a result of mistreatment.
(4) During the Second World War, ``alternative civilian
service'' was established in lieu of military service, by the
Selective Training and Service Act of 1940, to accommodate a
wide spectrum of religious beliefs and practices. Subsequent
case law also has expanded these exemptions, and has described
this policy as one of ``. . . long standing tradition in this
country . . .'' affording ``the important value of reconciling
individuality of belief with practical exigencies whenever
possible. It dates back to colonial times and has been
perpetuated in State and Federal conscription statutes'', and
``has roots deeply embedded in history'' (Welsh v. United
States, 1970, Justice Harlan concurring). During and since the
Second World War thousands of conscientious objectors provided
essential staff for mental hospitals and volunteered as human
test subjects for arduous medical experiments, and provided
other service for the national health, safety and interest.
(5) Conscientious objectors have sought alternative service
for their tax payments since that time. They request legal
relief from government seizure of their homes, livestock,
automobiles, and other property; and from having bank accounts
attached, wages garnished, fines imposed, and imprisonment
threatened, to compel them to violate their personal and
religious convictions.
(6) Conscientious objection to participation in war in any
form based upon moral, ethical, or religious beliefs is
recognized in Federal law, with provision for alternative
service; but no such provision exists for taxpayers who are
conscientious objectors and who are compelled to participate in
war through the payment of taxes to support military
activities.
(7) The Joint Committee on Taxation has certified that a
tax trust fund, providing for conscientious objector taxpayers
to pay their full taxes for nonmilitary purposes, would
increase Federal revenues.
SEC. 3. DEFINITIONS.
(a) Designated Conscientious Objector.--For purposes of this Act,
the term ``designated conscientious objector'' means a taxpayer who is
opposed to participation in war in any form based upon the taxpayer's
sincerely held moral, ethical, or religious beliefs or training (within
the meaning of section 6 of the Military Selective Service Act (50
U.S.C. 3806(j))), and who has certified these beliefs in writing to the
Secretary of the Treasury in such form and manner as the Secretary
provides.
(b) Military Purpose.--For purposes of this Act, the term
``military purpose'' means any activity or program which any agency of
the Government conducts, administers, or sponsors and which effects an
augmentation of military forces or of defensive and offensive
intelligence activities, or enhances the capability of any person or
nation to wage war, including the appropriation of funds by the United
States for--
(1) the Department of Defense;
(2) the intelligence community (as defined in section 3(4)
of the National Security Act of 1947 (50 U.S.C. 3003(4)));
(3) the Selective Service System;
(4) activities of the Department of Energy that have a
military purpose;
(5) activities of the National Aeronautics and Space
Administration that have a military purpose;
(6) foreign military aid; and
(7) the training, supplying, or maintaining of military
personnel, or the manufacture, construction, maintenance, or
development of military weapons, installations, or strategies.
SEC. 4. RELIGIOUS FREEDOM PEACE TAX FUND.
(a) Establishment.--The Secretary of the Treasury shall establish
an account in the Treasury of the United States to be known as the
``Religious Freedom Peace Tax Fund'', for the deposit of income, gift,
and estate taxes paid by or on behalf of taxpayers who are designated
conscientious objectors. The method of deposit shall be prescribed by
the Secretary of the Treasury in a manner that minimizes the cost to
the Treasury and does not impose an undue burden on such taxpayers.
(b) Use of Religious Freedom Peace Tax Fund.--Monies deposited in
the Religious Freedom Peace Tax Fund shall be allocated annually to any
appropriation not for a military purpose.
(c) Report.--The Secretary of the Treasury shall report to the
Committees on Appropriations of the House of Representatives and the
Senate each year on the total amount transferred into the Religious
Freedom Peace Tax Fund during the preceding fiscal year and the
purposes for which such amount was allocated in such preceding fiscal
year. Such report shall be printed in the Congressional Record upon
receipt by the Committees. The privacy of individuals using the Fund
shall be protected.
(d) Sense of Congress.--It is the sense of Congress that any
increase in revenue to the Treasury resulting from the creation of the
Religious Freedom Peace Tax Fund shall be allocated in a manner
consistent with the purposes of the Fund.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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