H.R. 4501 Introduced Taxation

Holy Sovereignty Protection Act

To protect the citizenship of, and provide tax-exempt status to, any American elected as the Supreme Pontiff of the Roman Catholic Church.

  1. Introduced
  2. Committee
  3. Passed House
  4. Passed Senate
  5. To President
  6. Became law
Sponsor Rep. Hurd, Jeff [R-CO-3] Introduced July 17, 2025 Cosponsors 6 (6 R) Latest action July 17, 2025

Summary

Holy Sovereignty Protection Act
This bill provides that the U.S. citizenship of an individual elected as the Supreme Pontiff of the Roman Catholic Church may not be revoked and exempts such individual from federal income taxes for tax years during which the individual serves in such role for any part of the tax year. (As background, the income of a U.S. citizen generally is subject to U.S. income tax regardless of where such income is earned or received or where the individual resides.) 

Summary by the Congressional Research Service, Library of Congress.

Congress.gov

Actions

  1. Jul 17, 2025 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.
  2. Jul 17, 2025 Introduced in House

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