I 
109TH CONGRESS 
1ST SESSION H. R. 2631 
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 25, 2005 
Mr. LEWIS of Georgia (for himself, Mr. LEACH, Ms. JACKSON-LEE of Texas, 
Mr. OBERSTAR, Mr. PAYNE, Mr. PAUL, Mr. MCDERMOTT, Ms. CORRINE 
BROWN of Florida, Mr. HINCHEY, Mr. BROWN of Ohio, Mr. OWENS, Mr. 
TOWNS, Ms. ESHOO, Mr. FRANK of Massachusetts, Mr. MCGOVERN, Ms. 
LEE, Ms. EDDIE BERNICE JOHNSON of Texas, Ms. WATSON, Ms. WOOL-
SEY, Mr. RUSH, Mr. FARR, Mr. DEFAZIO, Mr. RANGEL, Mr. MORAN of 
Kansas, Mr. DELAHUNT, Mr. SERRANO, Ms. BALDWIN, Mr. CUMMINGS, 
Mr. JACKSON of Illinois, Mr. WATT, Mr. CONYERS, Ms. NORTON, Mr. 
DAVIS of Illinois, Ms. MCKINNEY, and Mr. STRICKLAND) 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 the following: 
(1) The framers of the United States Constitu-
tion, recognizing free exercise of religion as an in-
alienable right, secured its protection in the First 
Amendment of the Constitution; and Congress re-
affirmed it in the Religious Freedom Restoration 
Act of 1993, which restores the compelling interest 
by prohibiting the government from imposing a sub-
stantial burden on the free exercise of religion unless 
it demonstrates that application of the burden is the 
least restrictive means of achieving a compelling gov-
ernmental interest. 
(2) Many people (Quakers, Mennonite, church 
of the Brethren) and others immigrated to this 
country expressly to escape religious persecution for 
their pacifist beliefs, yet in world War I hundreds of 
conscientious objectors were imprisoned for their be-
liefs. Seventeen were sentenced to death, 142 were 
sentenced to life terms, and 345 received sentences
of 16.5 years. None of the death sentences were car-
ried out, but 16 conscientious objectors died in pris-
on as a result of mistreatment. 
(3) In World War II, Congress and the Admin-
istration recognized ‘‘alternative civilian service’’ in 
lieu of military service, in the Selective Training and 
Service Act of 1940 to accommodate a wide spec-
trum of religious beliefs and practices. Subsequent 
case law also has expanded these exemptions. This 
statutory policy has been characterized in case law 
as a ‘‘long standing tradition in this country’’ and 
one with roots ‘‘deeply embedded in history.’’ (Welsh 
v. United States, 1970) During World War II thou-
sands of conscientious objectors provided essential 
staff for mental hospitals and volunteered as human 
test subjects for arduous medical experiments, and 
provided other service for the national health, safety 
and interest. 
(4) For more than 3 decades, these taxpayers 
sought legal relief from either having their homes, 
livestock, automobiles, and other property seized; 
bank accounts attached; wages garnished; fines im-
posed; and threat of imprisonment for failure to pay; 
or violating their consciences.
(5) 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; but no such provision ex-
ists for taxpayers who are conscientious objectors 
who must labor for many weeks each year to pay 
taxes and to support military activities which violate 
their deeply held beliefs. 
(6) 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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