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

• H.R. 4501
  • SEC. 1. Short title
  • SEC. 2. Protection of United States citizenship
  • SEC. 3. Tax-exempt status

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.