I 

108TH CONGRESS 

1ST SESSION H. R. 2037

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 8, 2003

Mr. LEWIS of Georgia (for himself, Mr. LEACH, Ms. NORTON, Mr. OBERSTAR, 

Ms. JACKSON-LEE of Texas, Mr. DELAHUNT, Mr. JACKSON of Illinois, 

Mr. GEORGE MILLER of California, Mr. FRANK of Massachusetts, Mr. 

TOWNS, Mr. HINCHEY, Mr. PAYNE, Mr. BROWN of Ohio, Ms. BALDWIN, 

Mr. OWENS, Mr. PAUL, Mr. RUSH, Ms. EDDIE BERNICE JOHNSON of 

Texas, Ms. LEE, Mr. DEFAZIO, Ms. WOOLSEY, Mr. FARR, Ms. HOOLEY

of Oregon, Mr. HOEFFEL, Mr. SANDERS, Ms. CARSON of Indiana, Mr. 

MCGOVERN, Ms. ESHOO, and Mr. CLAY) 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.
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1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Religious Freedom 

5 Peace Tax Fund Act’’. 

6 SEC. 2. FINDINGS. 

7 Congress finds that—

8 (1) the framers of the United States Constitu9 tion, recognizing free exercise of religion as an 

10 unalienable right, secured its protection in the First 

11 Amendment of the Constitution; and Congress re12 affirmed it in the Religious Freedom Restoration 

13 Act of 1993; 

14 (2) taxpayers who are conscientious objectors 

15 recognize and affirm their civic and legal responsibil16 ities to pay their full share of Federal taxes, and 

17 seek to do so without violation of their moral, eth18 ical, or religious beliefs; 

19 (3) for more than 25 years, these taxpayers 

20 have sought legal relief from either having their 

21 homes, automobiles, and other property seized, bank 

22 accounts attached, wages garnished, fines imposed, 

23 and threat of imprisonment for failure to pay, or 

24 violating their consciences; 
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1 (4) conscientious objection to participation in 

2 military service based upon moral, ethical, or reli3 gious beliefs is recognized in Federal law, with provi4 sion for alternative service; and 

5 (5) the Joint Committee on Taxation has cer6 tified that a tax trust fund, providing for conscien7 tious objector taxpayers to pay their full taxes for 

8 non-military purposes, would increase Federal reve9 nues. 

10 SEC. 3. DEFINITIONS. 

11 (a) DESIGNATED CONSCIENTIOUS OBJECTOR.—For 

12 purposes of this Act, the term ‘‘designated conscientious 

13 objector’’ means a taxpayer who is opposed to participa14 tion in war in any form based upon the taxpayer’s deeply 

15 held moral, ethical, or religious beliefs or training (within 

16 the meaning of the Military Selective Service Act (50 

17 U.S.C. App. 450 et seq.)), and who has certified these be18 liefs in writing to the Secretary of the Treasury in such 

19 form and manner as the Secretary provides. 

20 (b) MILITARY PURPOSE.—For purposes of this Act, 

21 the term ‘‘military purpose’’ means any activity or pro22 gram which any agency of the Government conducts, ad23 ministers, or sponsors and which effects an augmentation 

24 of military forces or of defensive and offensive intelligence 

25 activities, or enhances the capability of any person or na-
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1 tion to wage war, including the appropriation of funds by 

2 the United States for—

3 (1) the Department of Defense; 

4 (2) the Central Intelligence Agency; 

5 (3) the National Security Council; 

6 (4) the Selective Service System; 

7 (5) activities of the Department of Energy that 

8 have a military purpose; 

9 (6) activities of the National Aeronautics and 

10 Space Administration that have a military purpose; 

11 (7) foreign military aid; and 

12 (8) 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 Treas18 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 es21 tate taxes paid by or on behalf of taxpayers who are des22 ignated conscientious objectors. The method of deposit 

23 shall be prescribed by the Secretary of the Treasury in 

24 a manner that minimizes the cost to the Treasury and 

25 does not impose an undue burden on such taxpayers. 
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1 (b) USE OF RELIGIOUS FREEDOM PEACE TAX

2 FUND.—Funds in the Religious Freedom Peace Tax Fund 

3 shall be allocated annually to any appropriation not for 

4 a military purpose. 

5 (c) REPORT.—The Secretary of the Treasury shall re6 port to the Committees on Appropriations of the House 

7 of Representatives and the Senate each year on the total 

8 amount transferred into the Religious Freedom Peace Tax 

9 Fund during the preceding fiscal year and the purposes 

10 for which such amount was allocated in such preceding 

11 fiscal year. Such report shall be printed in the Congres12 sional Record upon receipt by the Committees. 

13 (d) SENSE OF CONGRESS.—It is the sense of Con14 gress that any increase in revenue to the Treasury result15 ing from the creation of the Religious Freedom Peace Tax 

16 Fund shall be allocated in a manner consistent with the 

17 purposes of the Fund.

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