Bill > HR4501

This bill, known as the Holy Sovereignty Protection Act, provides two specific protections for an American who becomes the Supreme Pontiff (Pope) of the Roman Catholic Church: first, it guarantees that such an individual's United States citizenship cannot be revoked, regardless of circumstances, and second, it grants that person complete tax exemption for any taxable year during which they serve as Pope. The citizenship protection takes effect immediately upon the bill's enactment, while the tax exemption will apply to taxable years ending after May 8, 2025. In practical terms, this means that if an American is elected Pope, they will retain their U.S. citizenship and will not be required to pay federal income taxes for the duration of their pontificate. The bill appears to be designed to protect the legal and financial status of an American who might be elevated to this high religious office, ensuring they are not penalized for serving in this global leadership role.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/4501/all-info