H.R. 4501
119th CONGRESS 1st Session
To protect the citizenship of, and provide tax-exempt status to, any American elected as the Supreme Pontiff of the Roman Catholic Church.
IN THE HOUSE OF REPRESENTATIVES · July 17, 2025 · Sponsor: Mr. Hurd of Colorado
Table of contents
SEC. 1. Short title
- This Act may be cited as the Holy Sovereignty Protection Act.
SEC. 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.
SEC. 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.