,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #bdhc  ,,in ,,the ,,house ,,of  
,,representatives  ,june #be1 #bjac ,mr4
 ,lewis 7for himself1 ,ms4 ,lee of      
,california1 ,mr4 ,johnson of ,georgia1 
,mr4 ,holt1 ,mr4 ,clay1 and ,mr4        
,conyers7 introduced the following bill2
 which was referred to the ,committee on
 ,ways and ,means  ,a ,,bill  ,to affirm
 the religious freedom of taxpayers who 
are conscientiously opposed to          
participation in war1 to provide that   
the income1 estate1 or gift tax payments
 of such taxpayers be used for          
nonmilitary purposes1 to create the     
,religious ,freedom ,peace ,tax ,fund to
 receive such tax payments1 to improve  
revenue collection1 and for other       
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,religious ,freedom 
,peace ,tax ,fund ,act of #bjac4  #b4   
,findings ,congress finds the following3
  7#a7 ,the free exercise of religion is
 an inalienable right1 protected by the 
,first ,amendment of the ,united ,states

 ,constitution4  7#b7 ,congress         
reaffirmed this right in the ,religious 
,freedom ,restoration ,act of #aiic1 as 
amended in #aiih1 which prohibits the   
,federal ,government from imposing a    
substantial burden on the free exercise 
of religion unless it demonstrates that 
a compelling government interest is     
achieved by the least restrictive means4
  7#c7 ,many people immigrated to       
,america 7including members of the      
,quaker1 ,mennonite1 and ,church of the 
,brethren faiths7 to escape persecution 
for their refusal to participate in     
warfare1 yet during the ,first ,world   
,war hundreds of conscientious objectors
 were imprisoned in ,america for their  
beliefs4 ,some died while incarcerated  
as a result of mistreatment4  7#d7      
,during the ,second ,world ,war1        
alternative civilian service was        
established in lieu of military service1
 by the ,selective ,training and        
,service ,act of #aidj1 to accommodate a
 wide spectrum of religious beliefs and 

practices4 ,subsequent case law also has
 expanded these exemptions1 and has     
described this policy as one of ''' long
 standing tradition in this country ''' 
affording the important value of        
reconciling individuality of belief with
 practical exigencies whenever possible4
 ,it dates back to colonial times and   
has been perpetuated in ,state and      
,federal conscription statutes1 and has 
roots deeply embedded in history4       
7,welsh v4 ,united ,states1 #aigj1      
,justice ,harlan concurring74 ,during   
and since the ,second ,world ,war       
thousands of conscientious objectors    
provided essential staff for mental     
hospitals and volunteered as human test 
subjects for arduous medical            
experiments1 and provided other service 
for the national health1 safety and     
interest4  7#e7 ,conscientious objectors
 have sought alternative service for    
their tax payments since that time4     
,they request legal relief from         
government seizure of their homes1      

livestock1 automobiles1 and other       
property2 and from having bank accounts 
attached1 wages garnished1 fines        
imposed1 and imprisonment threatened1 to
 compel them to violate their personal  
and religious convictions4  7#f7        
,conscientious objection to             
participation in war in any form based  
upon moral1 ethical1 or religious       
beliefs is recognized in ,federal law1  
with provision for alternative service2 
but no such provision exists for        
taxpayers who are conscientious         
objectors and who are compelled to      
participate in war through the payment  
of taxes to support military activities4
  7#g7 ,the ,joint ,committee on        
,taxation has certified that a tax trust
 fund1 providing for conscientious      
objector taxpayers to pay their full    
taxes for non-military purposes1 would  
increase ,federal revenues4  #c4        
,definitions  7a7 ,designated           
conscientious objector ,for purposes of 
this ,act1 the term designated          

conscientious objector means a taxpayer 
who is opposed to participation in war  
in any form based upon the taxpayer's   
sincerely held moral1 ethical1 or       
religious beliefs or training 7within   
the meaning of the ,military ,selective 
,service ,act 7#ej ,u4,s4,c4 ,app4      
#def7;j7771 and who has certified these 
beliefs in writing to the ,secretary of 
the ,treasury in such form and manner as
 the ,secretary provides4  7b7 ,military
 purpose ,for purposes of this ,act1 the
 term military purpose means any        
activity or program which any agency of 
the ,government conducts1 administers1  
or sponsors and which effects an        
augmentation of military forces or of   
defensive and offensive intelligence    
activities1 or enhances the capability  
of any person or nation to wage war1    
including the appropriation of funds by 
the ,united ,states for--  7#a7 the     
,department of ,defense2  7#b7 the      
intelligence community 7as defined in   
section #c7d7 of the ,national ,security

 ,act of #aidg 7#ej ,u4,s4,c4           
#ajd;a7#d7772  7#c7 the ,selective      
,service ,system2  7#d7 activities of   
the ,department of ,energy that have a  
military purpose2  7#e7 activities of   
the ,national ,aeronautics and ,space   
,administration that have a military    
purpose2  7#f7 foreign military aid2 and
  7#g7 the training1 supplying1 or      
maintaining of military personnel1 or   
the manufacture1 construction1          
maintenance1 or development of military 
weapons1 installations1 or strategies4  
#d4 ,religious ,freedom ,peace ,tax     
,fund  7a7 ,establishment ,the          
,secretary of the ,treasury shall       
establish an account in the ,treasury of
 the ,united ,states to be known as the 
,religious ,freedom ,peace ,tax ,fund1  
for the deposit of income1 gift1 and    
estate taxes paid by or on behalf of    
taxpayers who are designated            
conscientious objectors4 ,the method of 
deposit shall be prescribed by the      
,secretary of the ,treasury in a manner 

that minimizes the cost to the ,treasury
 and does not impose an undue burden on 
such taxpayers4  7b7 ,use of ,religious 
,freedom ,peace ,tax ,fund ,monies      
deposited in the ,religious ,freedom    
,peace ,tax ,fund shall be allocated    
annually to any appropriation not for a 
military purpose4  7c7 ,report ,the     
,secretary of the ,treasury shall report
 to the ,committees on ,appropriations  
of the ,house of ,representatives and   
the ,senate each year on the total      
amount transferred into the ,religious  
,freedom ,peace ,tax ,fund during the   
preceding fiscal year and the purposes  
for which such amount was allocated in  
such preceding fiscal year4 ,such report
 shall be printed in the ,congressional 
,record upon receipt by the ,committees4
 ,the privacy of individuals using the  
,fund shall be protected4  7d7 ,sense of
 ,congress ,it is the sense of ,congress
 that any increase in revenue to the    
,treasury resulting from the creation of
 the ,religious ,freedom ,peace ,tax    

,fund shall be allocated in a manner    
consistent with the purposes of the     
,fund4