Holy Sovereignty Protection Act

The Holy Sovereignty Protection Act would, if enacted, do two main things for any American who is elected the Supreme Pontiff (Pope) of the Roman Catholic Church: (1) protect that individual’s U.S. citizenship from revocation, and (2) grant federal income tax exemption for the periods of time when they are serving as Pope. The citizenship protection is perpetual under the bill’s wording (it states the citizenship “may not be revoked” for an individual elected as Pope), while the tax exemption applies only to taxable years ending after May 8, 2025, and only for the portion of those years during which the individual is serving as Pope. The short title is the “Holy Sovereignty Protection Act.” In practical terms, the bill would give a U.S. citizen who becomes Pope a guaranteed, lifelong citizenship protection, and would waive U.S. income tax for the Pope during the years they are in office, with partial-year prorations where applicable. The bill does not address other taxes, residency, or duties tied to the role beyond citizenship status and federal income tax.