Religious Freedom Peace Tax Fund Act

I 116TH CONGRESS 1ST SESSION H. R. 4169 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 AUGUST 6, 2019 Mr. LEWIS 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 con- scientiously 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 Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Religious Freedom 4 Peace Tax Fund Act’’. 5 VerDate Sep 11 2014 04:42 Aug 16, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H4169.IH H4169 kjohnson on DSK79L0C42 with BILLS 2 •HR 4169 IH SEC. 2. FINDINGS. 1 Congress finds the following: 2 (1) The free exercise of religion is an inalien- 3 able right, protected by the First Amendment of the 4 United States Constitution. 5 (2) Congress reaffirmed this right in the Reli- 6 gious Freedom Restoration Act of 1993, as amended 7 in 2000, which prohibits the Federal Government 8 from imposing a substantial burden on the free exer- 9 cise of religion unless it demonstrates that a compel- 10 ling government interest is achieved by the least re- 11 strictive means. 12 (3) Many people immigrated to America (in- 13 cluding members of the Quaker, Mennonite, and 14 Church of the Brethren faiths) to escape persecution 15 for their refusal to participate in warfare, yet during 16 the First World War hundreds of conscientious ob- 17 jectors were imprisoned in America for their beliefs. 18 Some died while incarcerated as a result of mistreat- 19 ment. 20 (4) During the Second World War, ‘‘alternative 21 civilian service’’ was established in lieu of military 22 service, by the Selective Training and Service Act of 23 1940, to accommodate a wide spectrum of religious 24 beliefs and practices. Subsequent case law also has 25 expanded these exemptions, and has described this 26 VerDate Sep 11 2014 04:42 Aug 16, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H4169.IH H4169 kjohnson on DSK79L0C42 with BILLS 3 •HR 4169 IH policy as one of ‘‘. . . long standing tradition in this 1 country . . .’’ affording ‘‘the important value of rec- 2 onciling individuality of belief with practical exigen- 3 cies whenever possible. It dates back to colonial 4 times and has been perpetuated in State and Fed- 5 eral conscription statutes’’, and ‘‘has roots deeply 6 embedded in history’’ (Welsh v. United States, 1970, 7 Justice Harlan concurring). During and since the 8 Second World War thousands of conscientious objec- 9 tors provided essential staff for mental hospitals and 10 volunteered as human test subjects for arduous med- 11 ical experiments, and provided other service for the 12 national health, safety and interest. 13 (5) Conscientious objectors have sought alter- 14 native service for their tax payments since that time. 15 They request legal relief from government seizure of 16 their homes, livestock, automobiles, and other prop- 17 erty; and from having bank accounts attached, 18 wages garnished, fines imposed, and imprisonment 19 threatened, to compel them to violate their personal 20 and religious convictions. 21 (6) Conscientious objection to participation in 22 war in any form based upon moral, ethical, or reli- 23 gious beliefs is recognized in Federal law, with provi- 24 sion for alternative service; but no such provision ex- 25 VerDate Sep 11 2014 04:42 Aug 16, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H4169.IH H4169 kjohnson on DSK79L0C42 with BILLS 4 •HR 4169 IH ists for taxpayers who are conscientious objectors 1 and who are compelled to participate in war through 2 the payment of taxes to support military activities. 3 (7) The Joint Committee on Taxation has cer- 4 tified that a tax trust fund, providing for conscien- 5 tious objector taxpayers to pay their full taxes for 6 nonmilitary purposes, would increase Federal reve- 7 nues. 8 SEC. 3. DEFINITIONS. 9 (a) DESIGNATED CONSCIENTIOUS OBJECTOR.—For 10 purposes of this Act, the term ‘‘designated conscientious 11 objector’’ means a taxpayer who is opposed to participa- 12 tion in war in any form based upon the taxpayer’s sin- 13 cerely held moral, ethical, or religious beliefs or training 14 (within the meaning of section 6 of the Military Selective 15 Service Act (50 U.S.C. 3806(j))), and who has certified 16 these beliefs in writing to the Secretary of the Treasury 17 in such form and manner as the Secretary provides. 18 (b) MILITARY PURPOSE.—For purposes of this Act, 19 the term ‘‘military purpose’’ means any activity or pro- 20 gram which any agency of the Government conducts, ad- 21 ministers, or sponsors and which effects an augmentation 22 of military forces or of defensive and offensive intelligence 23 activities, or enhances the capability of any person or na- 24 VerDate Sep 11 2014 04:42 Aug 16, 2019 Jkt 089200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H4169.IH H4169 kjohnson on DSK79L0C42 with BILLS 5 •HR 4169 IH tion to wage war, including the appropriation of funds by 1 the United States for— 2 (1) the Department of Defense; 3 (2) the intelligence community (as defined in 4 section 3(4) of the National Security Act of 1947 5 (50 U.S.C. 3003(4))); 6 (3) the Selective Service System; 7 (4) activities of the Department of Energy that 8 have a military purpose; 9 (5) activities of the National Aeronautics and 10 Space Administration that have a military purpose; 11 (6) foreign military aid; and 12 (7) the training, supplying, or maintaining of 13 military personnel, or the manufacture, construction, 14 maintenance, or development of military weapons, 15 installations, or strategies. 16 SEC. 4. RELIGIOUS FREEDOM PEACE TAX FUND. 17 (a) ESTABLISHMENT.—The Secretary of the Treas- 18 ury shall establish an account in the Treasury of the 19 United States to be known as the ‘‘Religious Freedom 20 Peace Tax Fund’’, for the deposit of income, gift, and es- 21 tate taxes paid by or on behalf of taxpayers who are des- 22 ignated conscientious objectors. The method of deposit 23 shall be prescribed by the Secretary of the Treasury in 24 VerDate Sep 11 2014 04:42 Aug 16, 2019 Jkt 089200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H4169.IH H4169 kjohnson on DSK79L0C42 with BILLS 6 •HR 4169 IH a manner that minimizes the cost to the Treasury and 1 does not impose an undue burden on such taxpayers. 2 (b) USE OF RELIGIOUS FREEDOM PEACE TAX 3 FUND.—Monies deposited in the Religious Freedom Peace 4 Tax Fund shall be allocated annually to any appropriation 5 not for a military purpose. 6 (c) REPORT.—The Secretary of the Treasury shall re- 7 port to the Committees on Appropriations of the House 8 of Representatives and the Senate each year on the total 9 amount transferred into the Religious Freedom Peace Tax 10 Fund during the preceding fiscal year and the purposes 11 for which such amount was allocated in such preceding 12 fiscal year. Such report shall be printed in the Congres- 13 sional Record upon receipt by the Committees. The pri- 14 vacy of individuals using the Fund shall be protected. 15 (d) SENSE OF CONGRESS.—It is the sense of Con- 16 gress that any increase in revenue to the Treasury result- 17 ing from the creation of the Religious Freedom Peace Tax 18 Fund shall be allocated in a manner consistent with the 19 purposes of the Fund. 20 Æ VerDate Sep 11 2014 04:42 Aug 16, 2019 Jkt 089200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6301 E:\BILLS\H4169.IH H4169 kjohnson on DSK79L0C42 with BILLS