I 

109TH CONGRESS 

1ST SESSION H. R. 2631 

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 25, 2005 

Mr. LEWIS of Georgia (for himself, Mr. LEACH, Ms. JACKSON-LEE of Texas, 

Mr. OBERSTAR, Mr. PAYNE, Mr. PAUL, Mr. MCDERMOTT, Ms. CORRINE

BROWN of Florida, Mr. HINCHEY, Mr. BROWN of Ohio, Mr. OWENS, Mr. 

TOWNS, Ms. ESHOO, Mr. FRANK of Massachusetts, Mr. MCGOVERN, Ms. 

LEE, Ms. EDDIE BERNICE JOHNSON of Texas, Ms. WATSON, Ms. WOOLSEY, Mr. RUSH, Mr. FARR, Mr. DEFAZIO, Mr. RANGEL, Mr. MORAN of 

Kansas, Mr. DELAHUNT, Mr. SERRANO, Ms. BALDWIN, Mr. CUMMINGS, 

Mr. JACKSON of Illinois, Mr. WATT, Mr. CONYERS, Ms. NORTON, Mr. 

DAVIS of Illinois, Ms. MCKINNEY, and Mr. STRICKLAND) 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 the following: 

8 (1) The framers of the United States Constitu9 tion, recognizing free exercise of religion as an in10 alienable 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, which restores the compelling interest 

14 by prohibiting the government from imposing a sub15 stantial burden on the free exercise of religion unless 

16 it demonstrates that application of the burden is the 

17 least restrictive means of achieving a compelling gov18 ernmental interest. 

19 (2) Many people (Quakers, Mennonite, church 

20 of the Brethren) and others immigrated to this 

21 country expressly to escape religious persecution for 

22 their pacifist beliefs, yet in world War I hundreds of 

23 conscientious objectors were imprisoned for their be24 liefs. Seventeen were sentenced to death, 142 were 

25 sentenced to life terms, and 345 received sentences 
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1 of 16.5 years. None of the death sentences were car2 ried out, but 16 conscientious objectors died in pris3 on as a result of mistreatment. 

4 (3) In World War II, Congress and the Admin5 istration recognized ‘‘alternative civilian service’’ in 

6 lieu of military service, in the Selective Training and 

7 Service Act of 1940 to accommodate a wide spec8 trum of religious beliefs and practices. Subsequent 

9 case law also has expanded these exemptions. This 

10 statutory policy has been characterized in case law 

11 as a ‘‘long standing tradition in this country’’ and 

12 one with roots ‘‘deeply embedded in history.’’ (Welsh 

13 v. United States, 1970) During World War II thou14 sands of conscientious objectors provided essential 

15 staff for mental hospitals and volunteered as human 

16 test subjects for arduous medical experiments, and 

17 provided other service for the national health, safety 

18 and interest. 

19 (4) For more than 3 decades, these taxpayers 

20 sought legal relief from either having their homes, 

21 livestock, automobiles, and other property seized; 

22 bank accounts attached; wages garnished; fines im23 posed; and threat of imprisonment for failure to pay; 

24 or violating their consciences. 
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1 (5) 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; but no such provision ex5 ists for taxpayers who are conscientious objectors 

6 who must labor for many weeks each year to pay 

7 taxes and to support military activities which violate 

8 their deeply held beliefs. 

9 (6) The Joint Committee on Taxation has cer10 tified that a tax trust fund, providing for conscien11 tious objector taxpayers to pay their full taxes for 

12 non-military purposes, would increase Federal reve13 nues. 

14 SEC. 3. DEFINITIONS. 

15 (a) DESIGNATED CONSCIENTIOUS OBJECTOR.—For 

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

17 objector’’ means a taxpayer who is opposed to participa18 tion in war in any form based upon the taxpayer’s deeply 

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

20 the meaning of the Military Selective Service Act (50 

21 U.S.C. App. 450 et seq.)), and who has certified these be22 liefs in writing to the Secretary of the Treasury in such 

23 form and manner as the Secretary provides. 

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

25 the term ‘‘military purpose’’ means any activity or pro-
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1 gram which any agency of the Government conducts, ad2 ministers, or sponsors and which effects an augmentation 

3 of military forces or of defensive and offensive intelligence 

4 activities, or enhances the capability of any person or na5 tion to wage war, including the appropriation of funds by 

6 the United States for— 

7 (1) the Department of Defense; 

8 (2) the Central Intelligence Agency; 

9 (3) the National Security Council; 

10 (4) the Selective Service System; 

11 (5) activities of the Department of Energy that 

12 have a military purpose; 

13 (6) activities of the National Aeronautics and 

14 Space Administration that have a military purpose; 

15 (7) foreign military aid; and 

16 (8) the training, supplying, or maintaining of 

17 military personnel, or the manufacture, construction, 

18 maintenance, or development of military weapons, 

19 installations, or strategies. 

20 SEC. 4. RELIGIOUS FREEDOM PEACE TAX FUND. 

21 (a) ESTABLISHMENT.—The Secretary of the Treas22 ury shall establish an account in the Treasury of the 

23 United States to be known as the ‘‘Religious Freedom 

24 Peace Tax Fund’’, for the deposit of income, gift, and es25 tate taxes paid by or on behalf of taxpayers who are des-
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1 ignated conscientious objectors. The method of deposit 

2 shall be prescribed by the Secretary of the Treasury in 

3 a manner that minimizes the cost to the Treasury and 

4 does not impose an undue burden on such taxpayers. 

5 (b) USE OF RELIGIOUS FREEDOM PEACE TAX

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

7 shall be allocated annually to any appropriation not for 

8 a military purpose. 

9 (c) REPORT.—The Secretary of the Treasury shall re10 port to the Committees on Appropriations of the House 

11 of Representatives and the Senate each year on the total 

12 amount transferred into the Religious Freedom Peace Tax 

13 Fund during the preceding fiscal year and the purposes 

14 for which such amount was allocated in such preceding 

15 fiscal year. Such report shall be printed in the Congres16 sional Record upon receipt by the Committees. 

17 (d) SENSE OF CONGRESS.—It is the sense of Con18 gress that any increase in revenue to the Treasury result19 ing from the creation of the Religious Freedom Peace Tax 

20 Fund shall be allocated in a manner consistent with the 

21 purposes of the Fund. 

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