This Act may be cited as the Holy Sovereignty Protection Act.

(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.

(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.