I 
113TH CONGRESS 
1ST SESSION H. R. 2483 
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 
JUNE 25, 2013 
Mr. LEWIS (for himself, Ms. LEE of California, Mr. JOHNSON of Georgia, Mr. 
HOLT, Mr. CLAY, and Mr. CONYERS) 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 of 2013’’. 
SEC. 2. FINDINGS. 
Congress finds the following: 
(1) The free exercise of religion is an inalien-
able right, protected by the First Amendment of the 
United States Constitution. 
(2) Congress reaffirmed this right in the Reli-
gious Freedom Restoration Act of 1993, as amended 
in 1998, which prohibits the Federal Government 
from imposing a substantial burden on the free exer-
cise of religion unless it demonstrates that a compel-
ling government interest is achieved by the least re-
strictive means. 
(3) Many people immigrated to America (in-
cluding members of the Quaker, Mennonite, and 
Church of the Brethren faiths) to escape persecution 
for their refusal to participate in warfare, yet during 
the First World War hundreds of conscientious ob-
jectors were imprisoned in America for their beliefs. 
Some died while incarcerated as a result of mistreat-
ment. 
(4) During the Second World War, ‘‘alternative 
civilian service’’ was established in lieu of military 
service, by the Selective Training and Service Act of 
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1940, to accommodate a wide spectrum of religious 
beliefs and practices. Subsequent case law also has 
expanded these exemptions, and has described this 
policy as one of ‘‘. . . long standing tradition in this 
country . . .’’ affording ‘‘the important value of rec-
onciling individuality of belief with practical exigen-
cies whenever possible. It dates back to colonial 
times and has been perpetuated in State and Fed-
eral conscription statutes,’’ and ‘‘has roots deeply 
embedded in history.’’ (Welsh v. United States, 
1970, Justice Harlan concurring). During and since 
the Second World War thousands of conscientious 
objectors provided essential staff for mental hos-
pitals and volunteered as human test subjects for ar-
duous medical experiments, and provided other serv-
ice for the national health, safety and interest. 
(5) Conscientious objectors have sought alter-
native service for their tax payments since that time. 
They request legal relief from government seizure of 
their homes, livestock, automobiles, and other prop-
erty; and from having bank accounts attached, 
wages garnished, fines imposed, and imprisonment 
threatened, to compel them to violate their personal 
and religious convictions. 
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(6) Conscientious objection to participation in 
war in any form based upon moral, ethical, or reli-
gious beliefs is recognized in Federal law, with provi-
sion for alternative service; but no such provision ex-
ists for taxpayers who are conscientious objectors 
and who are compelled to participate in war through 
the payment of taxes to support military activities. 
(7) 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 sin-
cerely held moral, ethical, or religious beliefs or training 
(within the meaning of the Military Selective Service Act 
(50 U.S.C. App. 456(j))), 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-
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