[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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