H.R. 4501 · Where this bill is now
In committee
Introduced in the House, sent 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, Jul 17, 2025
What this bill does
In plain words · AI-written from the official summaryProtects Pope's U.S. citizenship and taxes
Right now, U.S. citizens generally have to pay federal income taxes no matter where they live or earn money, even if they're religious leaders. This bill would make two specific exceptions for any individual elected as the Supreme Pontiff of the Roman Catholic Church: it would prevent the government from ever revoking their U.S. citizenship, and it would exempt them from paying federal income taxes during any year they serve as Pope.
How it affects you
This change would apply only to whoever serves as the Pope. For the vast majority of Americans, it has no direct effect on taxes or citizenship rules that apply to you.
Read the official summary (Introduced in House, Jul 17, 2025)
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.)
Written by AI (Claude) using only the official summary by the Congressional Research Service, the Library of Congress’s nonpartisan research staff. It can miss nuance, so check the official summary and the bill text for details.
1st SessionH. R. 4501
A BILL
Holy Sovereignty Protection Act
Sponsor: Rep. Jeff Hurd (R-CO-3) · Introduced Jul 17, 2025 · Taxation · 1 version of the text
Sources: Congress.gov actions and votes · bill text from GovInfo · latest official action 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.”