[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2631 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 2631

 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

                              May 25, 2005

Mr. Lewis of Georgia (for himself, Mr. Leach, Ms. Jackson-Lee of Texas, 
Mr. Oberstar, Mr. Payne, Mr. Paul, Mr. McDermott, Ms. Corrine Brown of 
  Florida, Mr. Hinchey, Mr. Brown of Ohio, Mr. Owens, Mr. Towns, Ms. 
  Eshoo, Mr. Frank of Massachusetts, Mr. McGovern, Ms. Lee, Ms. Eddie 
Bernice Johnson of Texas, Ms. Watson, Ms. Woolsey, Mr. Rush, Mr. Farr, 
    Mr. DeFazio, Mr. Rangel, Mr. Moran of Kansas, Mr. Delahunt, Mr. 
Serrano, Ms. Baldwin, Mr. Cummings, Mr. Jackson of Illinois, Mr. Watt, 
 Mr. Conyers, Ms. Norton, Mr. Davis of Illinois, Ms. McKinney, and Mr. 
 Strickland) 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 framers of the United States Constitution, 
        recognizing free exercise of religion as an inalienable right, 
        secured its protection in the First Amendment of the 
        Constitution; and Congress reaffirmed it in the Religious 
        Freedom Restoration Act of 1993, which restores the compelling 
        interest by prohibiting the government from imposing a 
        substantial burden on the free exercise of religion unless it 
        demonstrates that application of the burden is the least 
        restrictive means of achieving a compelling governmental 
        interest.
            (2) Many people (Quakers, Mennonite, church of the 
        Brethren) and others immigrated to this country expressly to 
        escape religious persecution for their pacifist beliefs, yet in 
        world War I hundreds of conscientious objectors were imprisoned 
        for their beliefs. Seventeen were sentenced to death, 142 were 
        sentenced to life terms, and 345 received sentences of 16.5 
        years. None of the death sentences were carried out, but 16 
        conscientious objectors died in prison as a result of 
        mistreatment.
            (3) In World War II, Congress and the Administration 
        recognized ``alternative civilian service'' in lieu of military 
        service, in 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. This 
        statutory policy has been characterized in case law as a ``long 
        standing tradition in this country'' and one with roots 
        ``deeply embedded in history.'' (Welsh v. United States, 1970) 
        During World War II 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.
            (4) For more than 3 decades, these taxpayers sought legal 
        relief from either having their homes, livestock, automobiles, 
        and other property seized; bank accounts attached; wages 
        garnished; fines imposed; and threat of imprisonment for 
        failure to pay; or violating their consciences.
            (5) Conscientious objection to participation in military 
        service 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 who must labor for many weeks each year 
        to pay taxes and to support military activities which violate 
        their deeply held beliefs.
            (6) The Joint Committee on Taxation has certified that a 
        tax trust fund, providing for conscientious objector taxpayers 
        to pay their full taxes for non-military 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 
deeply held moral, ethical, or religious beliefs or training (within 
the meaning of the Military Selective Service Act (50 U.S.C. App. 450 
et seq.)), 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 Central Intelligence Agency;
            (3) the National Security Council;
            (4) the Selective Service System;
            (5) activities of the Department of Energy that have a 
        military purpose;
            (6) activities of the National Aeronautics and Space 
        Administration that have a military purpose;
            (7) foreign military aid; and
            (8) 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.--Funds 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.
    (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.
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