Current status is 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.

119th CONGRESS

1st Session

H. R. 4501

1. Short title
2. Protection of United States citizenship
3. Tax-exempt status

1. Short title

This Act may be cited as the "Holy Sovereignty Protection Act".

2. Protection of United States citizenship

(a) In general - The United States citizenship of any individual elected as the Supreme Pontiff of the Roman Catholic Church may not be revoked.

(b) Effective date - This section shall take effect upon the date of enactment of this Act.

3. Tax-exempt status

(a) In general - In the case of any citizen of the United States, such individual shall be exempt from taxation under subtitle A of the Internal Revenue Code of 1986 with respect to any taxable year any portion of which he is serving as the Supreme Pontiff of the Roman Catholic Church.

(b) Effective date - This section shall apply to taxable years ending after May 8, 2025.