I 

114TH CONGRESS 

1ST SESSION H. R. 2377 

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 15, 2015 

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 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, 

3 SECTION 1. SHORT TITLE. 

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

5 Peace Tax Fund Act of 2015’’. 


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1 SEC. 2. FINDINGS. 

2 Congress finds the following: 

3 (1) The free exercise of religion is an inalien4 able right, protected by the First Amendment of the 

5 United States Constitution. 

6 (2) Congress reaffirmed this right in the Reli7 gious Freedom Restoration Act of 1993, as amended 

8 in 1998, which prohibits the Federal Government 

9 from imposing a substantial burden on the free exer10 cise of religion unless it demonstrates that a compel11 ling government interest is achieved by the least re12 strictive means. 

13 (3) Many people immigrated to America (in14 cluding members of the Quaker, Mennonite, and 

15 Church of the Brethren faiths) to escape persecution 

16 for their refusal to participate in warfare, yet during 

17 the First World War hundreds of conscientious ob18 jectors were imprisoned in America for their beliefs. 

19 Some died while incarcerated as a result of mistreat20 ment. 

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

22 civilian service’’ was established in lieu of military 

23 service, by the Selective Training and Service Act of 

24 1940, to accommodate a wide spectrum of religious 

25 beliefs and practices. Subsequent case law also has 

26 expanded these exemptions, and has described this 


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

2 country . . .’’ affording ‘‘the important value of rec3 onciling individuality of belief with practical exigen4 cies whenever possible. It dates back to colonial 

5 times and has been perpetuated in State and Fed6 eral conscription statutes,’’ and ‘‘has roots deeply 

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

8 1970, Justice Harlan concurring). During and since 

9 the Second World War thousands of conscientious 

10 objectors provided essential staff for mental hos11 pitals and volunteered as human test subjects for ar12 duous medical experiments, and provided other serv13 ice for the national health, safety and interest. 

14 (5) Conscientious objectors have sought alter15 native service for their tax payments since that time. 

16 They request legal relief from government seizure of 

17 their homes, livestock, automobiles, and other prop18 erty; and from having bank accounts attached, 

19 wages garnished, fines imposed, and imprisonment 

20 threatened, to compel them to violate their personal 

21 and religious convictions. 

22 (6) Conscientious objection to participation in 

23 war in any form based upon moral, ethical, or reli24 gious beliefs is recognized in Federal law, with provi25 sion for alternative service; but no such provision exVerDate Sep 11 2014 23:12 May 22, 2015 Jkt 049200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H2377.IH H2377

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1 ists for taxpayers who are conscientious objectors 

2 and who are compelled to participate in war through 

3 the payment of taxes to support military activities. 

4 (7) The Joint Committee on Taxation has cer5 tified that a tax trust fund, providing for conscien6 tious objector taxpayers to pay their full taxes for 

7 non-military purposes, would increase Federal reve8 nues. 

9 SEC. 3. DEFINITIONS. 

10 (a) DESIGNATED CONSCIENTIOUS OBJECTOR.—For 

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

12 objector’’ means a taxpayer who is opposed to participa13 tion in war in any form based upon the taxpayer’s sin14 cerely held moral, ethical, or religious beliefs or training 

15 (within the meaning of the Military Selective Service Act 

16 (50 U.S.C. App. 456(j))), and who has certified these be17 liefs in writing to the Secretary of the Treasury in such 

18 form and manner as the Secretary provides. 

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

20 the term ‘‘military purpose’’ means any activity or pro21 gram which any agency of the Government conducts, ad22 ministers, or sponsors and which effects an augmentation 

23 of military forces or of defensive and offensive intelligence 

24 activities, or enhances the capability of any person or naVerDate Sep 11 2014 23:12 May 22, 2015 Jkt 049200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H2377.IH H2377

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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 intelligence community (as defined in 

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

6 (50 U.S.C. 104a(4))); 

7 (3) the Selective Service System; 

8 (4) activities of the Department of Energy that 

9 have a military purpose; 

10 (5) activities of the National Aeronautics and 

11 Space Administration that have a military purpose; 

12 (6) foreign military aid; and 

13 (7) the training, supplying, or maintaining of 

14 military personnel, or the manufacture, construction, 

15 maintenance, or development of military weapons, 

16 installations, or strategies. 

17 SEC. 4. RELIGIOUS FREEDOM PEACE TAX FUND. 

18 (a) ESTABLISHMENT.—The Secretary of the Treas19 ury shall establish an account in the Treasury of the 

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

21 Peace Tax Fund’’, for the deposit of income, gift, and es22 tate taxes paid by or on behalf of taxpayers who are des23 ignated conscientious objectors. The method of deposit 

24 shall be prescribed by the Secretary of the Treasury in 


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1 a manner that minimizes the cost to the Treasury and 

2 does not impose an undue burden on such taxpayers. 

3 (b) USE OF RELIGIOUS FREEDOM PEACE TAX

4 FUND.—Monies deposited in the Religious Freedom Peace 

5 Tax Fund shall be allocated annually to any appropriation 

6 not for a military purpose. 

7 (c) REPORT.—The Secretary of the Treasury shall re8 port to the Committees on Appropriations of the House 

9 of Representatives and the Senate each year on the total 

10 amount transferred into the Religious Freedom Peace Tax 

11 Fund during the preceding fiscal year and the purposes 

12 for which such amount was allocated in such preceding 

13 fiscal year. Such report shall be printed in the Congres14 sional Record upon receipt by the Committees. The pri15 vacy of individuals using the Fund shall be protected. 

16 (d) SENSE OF CONGRESS.—It is the sense of Con17 gress that any increase in revenue to the Treasury result18 ing from the creation of the Religious Freedom Peace Tax 

19 Fund shall be allocated in a manner consistent with the 

20 purposes of the Fund. 

Æ 


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