OPENING THE RECORD
OPENING THE RECORD
H.R. 4501 · 119TH CONGRESS
This has not become law. Both chambers must pass the same text before sending it to the president. How a bill becomes law.
CONGRESSIONAL RESEARCH SERVICE
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 the Congressional Research Service for this version of the bill. Later versions may differ. Read at Congress.gov.