I
106TH CONGRESS
1ST SESSION
H. R. 1454
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
APRIL 15, 1999
Mr. LEWIS of Georgia (for himself, Mr. LEACH, Mr. OBERSTAR, Mr. HORN,
Ms. WOOLSEY, Mr. MINGE, Ms. LEE, Ms. RIVERS, Mr. DELAHUNT, Mr.
GEORGE MILLER of California, Ms. NORTON, Mr. DEFAZIO, Mr. HIN-
CHEY, Mr. PAYNE, Ms. PELOSI, Mr. CONYERS, Mr. MARKEY, Mr.
ENGEL, Mr. TOWNS, Ms. BROWN of Florida, Mr. MCGOVERN, Mr.
OWENS, Mr. BROWN of California, Mr. FRANK of Massachusetts, and Mr.
MORAN of Kansas) 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-
tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Religious Freedom
Peace Tax Fund Act’’.
SEC. 2. FINDINGS.
Congress finds that—
(1) the framers of the United States Constitu-
tion, recognizing free exercise of religion as an
unalienable right, secured its protection in the First
Amendment of the Constitution; and Congress re-
affirmed it in the Religious Freedom Restoration
Act of 1993;
(2) taxpayers who are conscientious objectors
recognize and affirm their civic and legal respon-
sibilities to pay their full share of Federal taxes, and
seek to do so without violation of their moral, eth-
ical, or religious beliefs;
(3) for more than 25 years, these taxpayers
have sought legal relief from either having their
homes, automobiles, and other property seized, bank
accounts attached, wages garnished, fines imposed,
and threat of imprisonment for failure to pay, or
violating their consciences;
(4) conscientious objection to participation in
military service based upon moral, ethical, or reli-
gious beliefs is recognized in Federal law, with provi-
sion for alternative service; and
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(5) the Joint Committee on Taxation in 1992
and 1994 has certified that a tax trust fund, pro-
viding for conscientious objector taxpayers to pay
their full taxes for non-military purposes, would in-
crease Federal revenues.
SEC. 3. DEFINITIONS.
(a) DESIGNATED CONSCIENTIOUS OBJECTOR.—For
purposes of this Act, the term ‘‘designated conscientious
objector’’ means a taxpayer who is opposed to participa-
tion in war in any form based upon the taxpayer’s deeply
held moral, ethical, or religious beliefs or training (within
the meaning of the Military Selective Service Act (50
U.S.C. App. 450 et seq.)), and who has certified these be-
liefs in writing to the Secretary of the Treasury in such
form and manner as the Secretary provides.
(b) MILITARY PURPOSE.—For purposes of this Act,
the term ‘‘military purpose’’ means any activity or pro-
gram which any agency of the Government conducts, ad-
ministers, or sponsors and which effects an augmentation
of military forces or of defensive and offensive intelligence
activities, or enhances the capability of any person or na-
tion to wage war, including the appropriation of funds by
the United States for—
(1) the Department of Defense;
(2) the Central Intelligence Agency;
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(3) the National Security Council;
(4) the Selective Service System;
(5) activities of the Department of Energy that
have a military purpose;
(6) activities of the National Aeronautics and
Space Administration that have a military purpose;
(7) foreign military aid; and
(8) the training, supplying, or maintaining of
military personnel, or the manufacture, construction,
maintenance, or development of military weapons,
installations, or strategies.
SEC. 4. RELIGIOUS FREEDOM PEACE TAX FUND.
(a) ESTABLISHMENT.—The Secretary of the Treas-
ury shall establish an account in the Treasury of the
United States to be known as the ‘‘Religious Freedom
Peace Tax Fund’’, for the deposit of income, gift, and es-
tate taxes paid by or on behalf of taxpayers who are des-
ignated conscientious objectors. The method of deposit
shall be prescribed by the Secretary of the Treasury in
a manner that minimizes the cost to the Treasury and
does not impose an undue burden on such taxpayers.
(b) USE
OF RELIGIOUS FREEDOM PEACE TAX
FUND.—Funds in the Religious Freedom Peace Tax Fund
shall be allocated annually to any appropriation not for
a military purpose.