119th CONGRESS 1st Session |
To protect the citizenship of, and provide tax-exempt status to, any American elected as the Supreme Pontiff of the Roman Catholic Church.
July 17, 2025
Mr. 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 concerned
To protect the citizenship of, and provide tax-exempt status to, any American elected as the Supreme Pontiff of the Roman Catholic Church.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
This Act may be cited as the “Holy Sovereignty Protection Act”.
(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.