Sponsors (7)
The bill ensures that a U.S. citizen who becomes Pope keeps citizenship and avoids federal income tax while serving—providing legal clarity and financial benefit to that individual but creating a narrowly tailored exemption that raises fairness concerns, small administrative costs, and modest federal revenue loss.
U.S. citizens elected Pope (and the religious organizations that support them) retain U.S. citizenship and associated rights (passport, voting), preventing administrative loss of citizenship for that office.
A clear statutory rule prevents federal agencies from administratively removing citizenship for a high-profile religious leader, reducing legal uncertainty for agencies and the affected individual.
A U.S. citizen serving as Pope would not owe federal income tax for the years they serve, increasing that individual's after-tax income while in office.
This creates a special, explicit exemption for one religious office (the Pope), giving that office different treatment under both citizenship rules and the tax code and raising fairness and equal‑treatment concerns.
Exempting the Pope from federal income tax while serving would reduce federal income tax revenue (amount depends on that individual's taxable income), potentially increasing deficits or shifting the tax burden.
Implementing the special rule may require federal agencies to change procedures or guidance, producing minor administrative costs for government.
Based on analysis of 3 sections of legislative text.
Prevents revocation of U.S. citizenship for anyone elected Pope and exempts U.S. citizens serving as Pope from federal income tax for qualifying taxable years ending after May 8, 2025.
Official title: To protect the citizenship of, and provide tax-exempt status to, any American elected as the Supreme Pontiff of the Roman Catholic Church.
Introduced July 17, 2025 by Jeff Hurd · Last progress July 17, 2025
Prohibits revoking U.S. citizenship from any person who is elected Pope and exempts any U.S. citizen serving as Pope from federal income tax for taxable years that include their service, with the tax exemption applying to taxable years ending after May 8, 2025. The prohibition on revocation takes effect on enactment; the tax exemption is applied prospectively as specified.