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 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, 
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 responsibil-
ities 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 
(5) the Joint Committee on Taxation has cer-
tified that a tax trust fund, providing for conscien-
tious objector taxpayers to pay their full taxes for 
non-military purposes, would increase Federal reve-
nues. 
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; 
(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. 
(c) REPORT.—The Secretary of the Treasury shall re-
port to the Committees on Appropriations of the House 
of Representatives and the Senate each year on the total 
amount transferred into the Religious Freedom Peace Tax 
Fund during the preceding fiscal year and the purposes 
for which such amount was allocated in such preceding 
fiscal year. Such report shall be printed in the Congres-
sional Record upon receipt by the Committees. 
(d) SENSE OF CONGRESS.—It is the sense of Con-
gress that any increase in revenue to the Treasury result-
ing from the creation of the Religious Freedom Peace Tax 
Fund shall be allocated in a manner consistent with the 
purposes of the Fund.
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