After the 2025 election of an American-born Pope, this bill would ensure that any U.S. citizen serving as head of the Roman Catholic Church cannot have their American citizenship revoked — addressing the technical issue that accepting a foreign head-of-state position can trigger loss of citizenship. It would also exempt the Pope from all federal income taxes for any year they serve in that role, retroactive to May 8, 2025.
Congressional Summary
Holy Sovereignty Protection ActThis 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.)
Details
- Congress
- 119th
- Chamber
- House
- Status
- summarized
- Action
- Introduced in House
- Action Date
- 2025-07-17
- Date Added
- 2026-04-15