I 

112TH CONGRESS 

1ST SESSION H. R. 1191 

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 

MARCH 17, 2011 

Mr. LEWIS of Georgia (for himself, Mr. JACKSON of Illinois, Mr. GRIJALVA, 

Ms. WOOLSEY, Mr. STARK, and Mr. HOLT) 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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 


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1 SECTION 1. SHORT TITLE. 

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

3 Peace Tax Fund Act of 2011’’. 

4 SEC. 2. FINDINGS. 

5 Congress finds the following: 

6 (1) The free exercise of religion is an inalien7 able right, protected by the First Amendment of the 

8 United States Constitution. 

9 (2) Congress reaffirmed this right in the Reli10 gious Freedom Restoration Act of 1993, as amended 

11 in 1998, which prohibits the Federal Government 

12 from imposing a substantial burden on the free exer13 cise of religion unless it demonstrates that a compel14 ling government interest is achieved by the least re15 strictive means. 

16 (3) Many people immigrated to America (in17 cluding members of the Quaker, Mennonite, and 

18 Church of the Brethren faiths) to escape persecution 

19 for their refusal to participate in warfare, yet during 

20 the First World War hundreds of conscientious ob21 jectors were imprisoned in America for their beliefs. 

22 Some died while incarcerated as a result of mistreat23 ment. 

24 (4) During the Second World War, ‘‘alternative 

25 civilian service’’ was established in lieu of military 

26 service, by the Selective Training and Service Act of 


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1 1940, to accommodate a wide spectrum of religious 

2 beliefs and practices. Subsequent case law also has 

3 expanded these exemptions, and has described this 

4 policy as one of ‘‘. . . long standing tradition in this 

5 country . . .’’ affording ‘‘the important value of rec6 onciling individuality of belief with practical exigen7 cies whenever possible. It dates back to colonial 

8 times and has been perpetuated in State and Fed9 eral conscription statutes,’’ and ‘‘has roots deeply 

10 embedded in history.’’ (Welsh v. United States, 

11 1970, Justice Harlan concurring). During and since 

12 the Second World War thousands of conscientious 

13 objectors provided essential staff for mental hos14 pitals and volunteered as human test subjects for ar15 duous medical experiments, and provided other serv16 ice for the national health, safety and interest. 

17 (5) Conscientious objectors have sought alter18 native service for their tax payments since that time. 

19 They request legal relief from government seizure of 

20 their homes, livestock, automobiles, and other prop21 erty; and from having bank accounts attached, 

22 wages garnished, fines imposed, and imprisonment 

23 threatened, to compel them to violate their personal 

24 and religious convictions. 


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1 (6) Conscientious objection to participation in 

2 war in any form 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 and who are compelled to participate in war through 

7 the payment of taxes to support military activities. 

8 (7) The Joint Committee on Taxation has cer9 tified that a tax trust fund, providing for conscien10 tious objector taxpayers to pay their full taxes for 

11 non-military purposes, would increase Federal reve12 nues. 

13 SEC. 3. DEFINITIONS. 

14 (a) DESIGNATED CONSCIENTIOUS OBJECTOR.—For 

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

16 objector’’ means a taxpayer who is opposed to participa17 tion in war in any form based upon the taxpayer’s sin18 cerely held moral, ethical, or religious beliefs or training 

19 (within the meaning of the Military Selective Service Act 

20 (50 U.S.C. App. 456(j))), and who has certified these be21 liefs in writing to the Secretary of the Treasury in such 

22 form and manner as the Secretary provides. 

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

24 the term ‘‘military purpose’’ means any activity or pro25 gram which any agency of the Government conducts, adVerDate Mar 15 2010 04:11 Mar 23, 2011 Jkt 099200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H1191.IH H1191

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1 ministers, or sponsors and which effects an augmentation 

2 of military forces or of defensive and offensive intelligence 

3 activities, or enhances the capability of any person or na4 tion to wage war, including the appropriation of funds by 

5 the United States for— 

6 (1) the Department of Defense; 

7 (2) the intelligence community (as defined in 

8 section 3(4) of the National Security Act of 1947 

9 (50 U.S.C. 104a(4))); 

10 (3) the Selective Service System; 

11 (4) activities of the Department of Energy that 

12 have a military purpose; 

13 (5) activities of the National Aeronautics and 

14 Space Administration that have a military purpose; 

15 (6) foreign military aid; and 

16 (7) 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 desVerDate Mar 15 2010 04:11 Mar 23, 2011 Jkt 099200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H1191.IH H1191

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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.—Monies deposited in the Religious Freedom Peace 

7 Tax Fund shall be allocated annually to any appropriation 

8 not for 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. The pri17 vacy of individuals using the Fund shall be protected. 

18 (d) SENSE OF CONGRESS.—It is the sense of Con19 gress that any increase in revenue to the Treasury result20 ing from the creation of the Religious Freedom Peace Tax 

21 Fund shall be allocated in a manner consistent with the 

22 purposes of the Fund. 

Æ 


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