HR 1921 IHCommentsClose CommentsPermalink

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.CommentsClose CommentsPermalink

April 18, 2007

Mr. LEWIS of Georgia (for himself, Mr. CONYERS, Mr. MCGOVERN, Mr. FARR, Mr. MCDERMOTT, Mr. PAUL, Ms. CARSON, Mr. CLAY, Mr. ELLISON, Mr. FATTAH, Mr. HINCHEY, Ms. EDDIE BERNICE JOHNSON of Texas, Mr. KUCINICH, Ms. NORTON, Mr. OBERSTAR, Mr. SERRANO, and Ms. WOOLSEY) introduced the following bill; which was referred to the Committee on Ways and MeansCommentsClose CommentsPermalink

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.CommentsClose CommentsPermalink

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,CommentsClose CommentsPermalink

SECTION 1. SHORT TITLE.

This Act may be cited as the `Religious Freedom Peace Tax Fund Act'.CommentsClose CommentsPermalink

SEC. 2. FINDINGS.

Congress finds the following:CommentsClose CommentsPermalink





(1) The free exercise of religion is an inalienable right, protected by the First Amendment of the United States Constitution.CommentsClose CommentsPermalink





(2) Congress reaffirmed this right in the Religious Freedom Restoration Act of 1993, as amended in 1998, which prohibits the Federal Government from imposing a substantial burden on the free exercise of religion unless it demonstrates that a compelling government interest is achieved by the least restrictive means.CommentsClose CommentsPermalink





(3) Many people immigrated to America (including members of the Quaker, Mennonite, and Church of the Brethren faiths) to escape persecution for their refusal to participate in warfare, yet during the First World War hundreds of conscientious objectors were imprisoned in America for their beliefs. Some died while incarcerated as a result of mistreatment.CommentsClose CommentsPermalink





(4) During the Second World War, `alternative civilian service' was established in lieu of military service, by 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, and has described this policy as one of `... long standing tradition in this country ...' affording `the important value of reconciling individuality of belief with practical exigencies whenever possible. It dates back to colonial times and has been perpetuated in state and federal conscription statutes,' and `has roots deeply embedded in history.' (Welsh v. United States, 1970, Justice Harlan concurring). During and since the Second World War 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.CommentsClose CommentsPermalink





(5) Conscientious objectors have sought alternative service for their tax payments since that time. They request legal relief from government seizure of their homes, livestock, automobiles, and other property; and from having bank accounts attached, wages garnished, fines imposed, and imprisonment threatened, to compel them to violate their personal and religious convictions.CommentsClose CommentsPermalink





(6) Conscientious objection to participation in war in any form 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 and who are compelled to participate in war through the payment of taxes to support military activities.CommentsClose CommentsPermalink





(7) 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.CommentsClose CommentsPermalink

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 sincerely held moral, ethical, or religious beliefs or training (within the meaning of the Military Selective Service Act (50 U.S.C. App. 456(j)), and who has certified these beliefs in writing to the Secretary of the Treasury in such form and manner as the Secretary provides.CommentsClose CommentsPermalink





(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--CommentsClose CommentsPermalink





(1) the Department of Defense;CommentsClose CommentsPermalink





(2) the intelligence community (as defined in section 3(4) of the National Security Act of 1947 (50 U.S.C. 104a(4)));CommentsClose CommentsPermalink





(3) the Selective Service System;CommentsClose CommentsPermalink





(4) activities of the Department of Energy that have a military purpose;CommentsClose CommentsPermalink





(5) activities of the National Aeronautics and Space Administration that have a military purpose;CommentsClose CommentsPermalink





(6) foreign military aid; andCommentsClose CommentsPermalink





(7) the training, supplying, or maintaining of military personnel, or the manufacture, construction, maintenance, or development of military weapons, installations, or strategies.CommentsClose CommentsPermalink

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.CommentsClose CommentsPermalink





(b) Use of Religious Freedom Peace Tax Fund- Monies deposited in the Religious Freedom Peace Tax Fund shall be allocated annually to any appropriation not for a military purpose.CommentsClose CommentsPermalink





(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. The privacy of individuals using the Fund shall be protected.CommentsClose CommentsPermalink





(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.CommentsClose CommentsPermalink