Holy Sovereignty Protection Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4501 Introduced in House (IH)]

<DOC>






119th CONGRESS
  1st Session
                                H. R. 4501

 To protect the citizenship of, and provide tax-exempt status to, any 
 American elected as the Supreme Pontiff of the Roman Catholic Church.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 17, 2025

  Mr. Hurd of Colorado (for himself, Mr. Kelly of Pennsylvania, Mrs. 
    Bice, Mr. Grothman, Mr. Lawler, Mr. Jack, and Mr. Fleischmann) 
 introduced the following bill; which was referred to the Committee on 
Ways and Means, and in addition to the Committee on the Judiciary, for 
a period to be subsequently determined by the Speaker, in each case for 
consideration of such provisions as fall within the jurisdiction of the 
                          committee concerned

_______________________________________________________________________

                                 A BILL


 
 To protect the citizenship of, and provide tax-exempt status to, any 
 American elected as the Supreme Pontiff of the Roman Catholic Church.

    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 ``Holy Sovereignty Protection Act''.

SEC. 2. PROTECTION OF UNITED STATES CITIZENSHIP.

    (a) In General.--The United States citizenship of any individual 
elected as the Supreme Pontiff of the Roman Catholic Church may not be 
revoked.
    (b) Effective Date.--This section shall take effect upon the date 
of enactment of this Act.

SEC. 3. TAX-EXEMPT STATUS.

    (a) In General.--In the case of any citizen of the United States, 
such individual shall be exempt from taxation under subtitle A of the 
Internal Revenue Code of 1986 with respect to any taxable year any 
portion of which he is serving as the Supreme Pontiff of the Roman 
Catholic Church.
    (b) Effective Date.--This section shall apply to taxable years 
ending after May 8, 2025.
                                 <all>