Holy Sovereignty Protection Act Grants Pope Permanent Citizenship and Federal Tax Exemption

This bill, officially titled the Holy Sovereignty Protection Act, is short, highly specific, and creates two major exceptions in U.S. law, but only for one person: the Pope, provided he is a U.S. citizen. The legislation’s main purpose is to grant unique protections to any U.S. citizen who serves as the Supreme Pontiff of the Roman Catholic Church, carving out exemptions in both citizenship law and federal tax code (SEC. 2 and SEC. 3).

The Permanent Passport Clause

The first section, "Protection of United States citizenship," establishes a permanent firewall around the Pope’s U.S. citizenship. Essentially, if a U.S. citizen is elected Pope, the U.S. government is permanently prohibited from revoking their citizenship (SEC. 2). This is an interesting provision because, while the grounds for revoking citizenship are relatively narrow already, this bill makes it absolutely impossible for this specific office holder. For most people, maintaining citizenship requires following the law and avoiding specific, serious offenses; for the Pope, if he is American, that right is now codified as untouchable.

The Papal Tax Break

The second major provision deals with taxes, and it’s a big one. It grants a complete exemption from federal income tax (Subtitle A of the Internal Revenue Code of 1986) for any U.S. citizen serving as the Supreme Pontiff. This means that for any tax year in which they hold that office for at least part of the year, they owe zero federal income tax (SEC. 3). This tax break is set to apply to all tax years ending after May 8, 2025. This is a very targeted tax exemption—it’s not for a specific charitable activity or a broad class of religious workers, but for a single individual based solely on their specific religious title. While the immediate impact on the national budget is likely negligible, it creates a unique carve-out in the federal tax code for a specific religious leader, distinguishing him from every other U.S. citizen.

What This Means for Everyone Else

For the average person juggling rising costs, this bill won't change your daily life or your tax bill. However, it’s a fascinating piece of legislation because it uses federal law to grant specific, powerful privileges—permanent citizenship protection and a full tax waiver—to an individual based on their role in a religious institution. It raises the question of precedent: When Congress grants such a narrow tax exemption, it opens the door for other groups to ask, “If they get an exemption for their unique international role, why can’t we get one for ours?” It’s a clean, clear bill that creates two massive exceptions to standard U.S. law, applying to an office that is currently held by a non-U.S. citizen but is now legally prepared for the day an American is elected to the role.