I 
117TH CONGRESS 
1ST SESSION H. R. 4529 
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 
JULY 19, 2021 
Mr. MCGOVERN 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’’. 
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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 2000, 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 
1940, to accommodate a wide spectrum of religious 
beliefs and practices. Subsequent case law also has 
expanded these exemptions, and has described this 
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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 objec-
tors provided essential staff for mental hospitals and 
volunteered as human test subjects for arduous med-
ical experiments, and provided other service 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. 
(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-
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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 
nonmilitary 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 section 6 of the Military Selective 
Service Act (50 U.S.C. 3806(j))), and who has certified 
these beliefs 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-
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tion to wage war, including the appropriation of funds by 
the United States for— 
(1) the Department of Defense; 
(2) the intelligence community (as defined in 
section 3(4) of the National Security Act of 1947 
(50 U.S.C. 3003(4))); 
(3) the Selective Service System; 
(4) activities of the Department of Energy that 
have a military purpose; 
(5) activities of the National Aeronautics and 
Space Administration that have a military purpose; 
(6) foreign military aid; and 
(7) 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 
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