To protect the citizenship of, and provide tax-exempt status to, any American elected as the Supreme Pontiff of the Roman Catholic Church.
Sponsors
Legislative Progress
IntroducedMr. Hurd of Colorado (for himself, Mr. Kelly of Pennsylvania, …
Summary
What This Bill Does
This bill provides two specific protections for any American citizen who becomes Pope. First, it ensures that their U.S. citizenship cannot be revoked under any circumstances. Second, it exempts them from federal income taxation for any year they serve as the Supreme Pontiff.
Who Benefits and How
- Any U.S. citizen elected as Pope: Their citizenship is protected from revocation, ensuring they maintain their American nationality while leading the Catholic Church. They also receive complete exemption from federal income taxes during their service.
- The Roman Catholic Church: Benefits from reduced legal complexity around the citizenship and tax status of a potential American pope.
Who Bears the Burden and How
- U.S. Treasury: Forgoes potential tax revenue from any income earned by an American Pope during their service.
- No direct burden is placed on other individuals or organizations.
Key Provisions
- Prohibits revocation of U.S. citizenship for any individual elected as Supreme Pontiff
- Exempts the Pope from all federal income taxation under Subtitle A of the Internal Revenue Code
- Takes effect upon enactment, with tax exemption applying to taxable years ending after May 8, 2025
Evidence Chain:
This summary is derived from the structured analysis below. See "Detailed Analysis" for per-title beneficiaries/burden bearers with clause-level evidence links.
Primary Purpose
This bill protects the citizenship rights and provides tax exemption for any American citizen elected as the Supreme Pontiff (Pope) of the Roman Catholic Church.
Policy Domains
Section 3 - Tax-exempt status
Likely Beneficiaries
- Any future American Pope
- Roman Catholic Church
Likely Burden Bearers
- U.S. Treasury
Section 2 - Citizenship Protection
Likely Beneficiaries
- American Catholics
- Any future American Pope
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
Key Definitions
Terms defined in this bill
This Act may be cited as the Holy Sovereignty Protection Act.
Exemption from taxation under subtitle A of the Internal Revenue Code of 1986 for any taxable year during which the individual serves as Supreme Pontiff.
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology