Holy Sovereignty Protection Act
Holy Sovereignty Protection Act
This bill provides that the U.S. citizenship of an individual elected as the Supreme Pontiff of the Roman Catholic Church may not be revoked and exempts such individual from federal income taxes for tax years during which the individual serves in such role for any part of the tax year. (As background, the income of a U.S. citizen generally is subject to U.S. income tax regardless of where such income is earned or received or where the individual resides.)
Referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.