119 HR 4501 IH: Holy Sovereignty Protection Act U.S. House of Representatives 2025-07-17 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I119th CONGRESS1st SessionH. R. 4501IN THE HOUSE OF REPRESENTATIVESJuly 17, 2025Mr. 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 concernedA BILLTo protect the citizenship of, and provide tax-exempt status to, any American elected as the Supreme Pontiff of the Roman Catholic Church.

1.

Short title

This Act may be cited as the Holy Sovereignty Protection Act.

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.

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.