I 
110TH CONGRESS 
1ST SESSION H. R. 1921 
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 18, 2007 
Mr. LEWIS of Georgia (for himself, Mr. CONYERS, Mr. MCGOVERN, Mr. FARR, 
Mr. MCDERMOTT, Mr. PAUL, Ms. CARSON, Mr. CLAY, Mr. ELLISON, Mr. 
FATTAH, Mr. HINCHEY, Ms. EDDIE BERNICE JOHNSON of Texas, Mr. 
KUCINICH, Ms. NORTON, Mr. OBERSTAR, Mr. SERRANO, and Ms. WOOL-
SEY) 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 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 federal 
conscription statutes,’’ and ‘‘has roots deeply embed-
ded in history.’’ (Welsh v. United States, 1970, Jus-
tice Harlan concurring). During and since the Sec-
ond World War thousands of conscientious objectors 
provided essential staff for mental hospitals and vol-
unteered as human test subjects for arduous medical 
experiments, and provided other service for the na-
tional 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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