[Congressional Record Volume 142, Number 46 (Friday, March 29, 1996)]
[Senate]
[Page S3228]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. HATFIELD (for himself and Mr. Harkin):
  S. 1663. A bill to amend the Internal Revenue Code of 1986 to improve 
revenue collection and to provide that a taxpayer conscientiously 
opposed to participation in war may elect to have such taxpayer's 
income, estate, or gift tax payments spent for nomilitary purposes, to 
create the U.S. Peace Tax Fund to receive such tax payments, and for 
other purposes; to the Committee on Finance.


                  THE U.S. PEACE TAX FUND ACT OF 1996

  Mr. HATFIELD. Madam President, As tax day approaches, I once again 
come before the Senate to introduce the United States Peace Tax Fund. I 
am joined in this effort by the Senator from Iowa, Senator Harkin, who 
has been a longtime original cosponsor of this bill.
  I first introduced the Peace Tax Fund during the 95th Congress, 
nearly 20 years ago. I have reintroduced the Peace Tax Fund in every 
Congress since then because I believe it is important legislation.
  Since 1945 eligible conscientious objectors have been excused from 
combat. Although our Nation long has recognized moral and religious 
opposition to war, it has failed to address the depth and scope of such 
objections. Our tax laws do not recognize that conscience not only 
prohibits participation on the battlefield, but also in the preparation 
for war through payments to the military. CO's may withhold their 
bodies but not their money.
  The Peace Tax Fund Act, if enacted, would allow complete 
participation in our Federal Government by all citizens without many 
being forced to compromise deeply held beliefs of any citizen.
  Over the years I have received many letters from constituents 
describing their disapproval of military taxes and their desire to have 
the Federal Government respect such objections. Some citizens write of 
their decision to set aside their beliefs and pay their taxes in full, 
despite the anguish such payment causes. Others, perhaps following 
Albert Einstein's advice, ``Never do anything against conscience even 
if the State demands it,'' refuse to pay a portion of their taxes. Some 
Americans purposefully keep their income below the taxable level, so 
that they can avoid the decision altogether.
  It is important to point out what the Peace Tax Fund legislation is 
not. The Peace tax Fund is not a method by which a citizen may lodge 
protest over wasteful defense programs. Nor is it a tool to circumvent 
foreign policy initiatives. Tax liabilities cannot be reduced through 
participation in the Peace Tax Fund. The Peace Tax Fund Act was 
developed not for those individuals seeking to alter national policy, 
but rather to allow certain individuals to fully uphold Federal law 
without violating their consciences.
  The Peace Tax Fund would allow these sincere conscientious objectors 
the opportunity to pay their Federal taxes in full. Those who qualify 
may choose to have that portion of their taxes which would go to 
military activities instead be diverted to a special trust fund--the 
Peace Tax Fund--and then disbursed to two Federal programs: Head Start 
and WIC. The bill would not reduce the amount of funding for military 
activities. Nor would it result in any significant loss of revenue, 
according to the Joint Committee on Taxation.
  As defined by the Peace Tax Fund Act, an eligible conscientious 
objector is anyone who has obtained this status under the Military 
Selective Service Act. Others may submit a questionnaire to the 
Secretary of the Treasury certifying his or her beliefs and how those 
beliefs affect that individual's life.
  In the 20-plus years that this issue has been debated, only two 
hearings have been held. The last hearing was held by the House Ways 
and Means Committee in 1992. The Senate has never held hearings on the 
Peace Tax Fund. It is my hope that before I leave the Senate the 
Finance Committee will hold a hearing on this issue.
  The Peace Tax Fund has had the support of many committed religious 
and peace organizations throughout the years. I ask unanimous consent 
that a partial listing of the organizations endorsing the Peace Tax 
Fund be included in the Record.
  I urge my colleagues to join me in support of this legislation so 
important to the protection of personal and religious beliefs of many 
citizens who find themselves each tax season torn between the law and 
conscience.
  There being no objection, the material was ordered to be printed in 
the Record, as follows:

     Partial Listing of Organizations Endorsing the Peace Tax Fund

       1. American Arab Anti-Discrimination Committee.
       2. American Friends Service Committee.
       3. Baptist Peace Fellowship of North America.
       4. Buddhist Peace Fellowship.
       5. Catholic Committee of Appalachia.
       6. Central Committee for Conscientious Objectors.
       7. Church of the Brethren.
       8. Consortium on Peace Research Education and Development.
       9. Episcopal Peace Fellowship.
       10. Evangelicals for Social Action.
       11. Fellowship of Reconciliation.
       12. Franciscan Federation of Brothers and Sisters.
       13. Franciscans Sisters of the Poor.
       14. Friends Committee on National Legislation.
       15. Friends United Meeting.
       16. Fund For Peace.
       17. General Conference of the Mennonite Church.
       18. Grandmothers for Peace.
       19. Jewish Peace Fellowship.
       20. Leadership Conference of Women Religious--Peace/
     Disarmament Task Force.
       21. Lutheran Campus Ministry.
       22. Lutheran Peace Fellowship.
       23. Mennonite Central Committee.
       24. Mennonite Church General Board.
       25. Mercian Orthodox Catholic Church.
       26. National Assembly of Religious Women.
       27. National Council of Churches Ecumenical Witness 
     Conference.
       28. National Federation of Priests' Councils.
       29. National Interreligious Service Board for Conscientious 
     Objectors.
       30. National Jobs with Peace Campaign.
       31. NETWORK--A National Catholic Social Justice Lobby.
       32. New Call to Peacemaking.
       33. Nonviolence International.
       34. Nuclear Free America.
       35. Pax Christi USA.
       36. Presbyterian Church USA.
       37. Presbyterian Peace Fellowship.
       38. Project for Conversion of Johns Hopkins Applied 
     Physicis Laboratory.
       39. School Sisters of St. Francis.
       40. Society of the Sacred heart--US Province Provincial 
     Team.
       41. Sojourners.
       42. Unitarian Universalist Association.
       43. United Church of Christ.
       44. United Methodist Church.
       45. US Province Office of the US Provincials.
       46. Veterans for Peace.
       47. War Resisters' League.
       48. Women Strike for Peace.
       49. Women's International League for Peace and Freedom.
       50. World Peacemakers.

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