Religious Freedom Peace Tax Fund Act
Encyclopedia
The Religious Freedom Peace Tax Fund Act is legislation proposed in the United States Congress
that would legalize a form of conscientious objection to military taxation
.
The peace tax fund would be funded by the “income, gift, and estate taxes paid by or on behalf” of designated conscientious objectors:
The relevant section of “50 U.S.C.
App. 450 et seq.” defines a designated conscientious objector as one:
However, the U.S. Supreme Court, in Seeger v. U.S.
(1965) and Welsh v. U.S. (1970), ruled that sincere and deep objections to war did not have to come from formal religious training or even from a belief that the conscientious objector himself considers to be “religious” in order to meet this test. Seeger, for instance, said that he had a “belief in and devotion to goodness and virtue for their own sakes, and a religious faith in a purely ethical creed,” and the Supreme Court said that this was sufficient. A non-religious conscientious objector can qualify, despite what the law says, as long as his
There would be some additional cost in implementing and accounting for such a distinct fund and in providing mechanisms for taxpayers to use it.
The act would not directly reduce either the amount of money the federal government spends on the military nor the percentage of the federal budget that goes to military spending. The National Priorities Project, using a similar definition of “military purpose” as is in this bill, estimates that “[m]ilitary spending consumes 26 cents out of every individual income tax dollar. It makes up about 20% of total federal spending and over half of the discretionary budget.”
The bill would only directly affect the amount of military spending if the general fund were to become smaller than the amount to be spent on the military. If that were to happen, the government would either have to borrow money to make up the difference, illegally dip into the Peace Tax Fund, or reduce military spending.
How many people would have to become conscientious objectors to military taxation for this to happen? If, for simplicity’s sake, we assume that likely conscientious objectors to military taxation currently pay on average about the same amount of taxes as everyone else, in order to make any reduction to the 26% of every tax dollar that is spent for military purposes, more than 74% of taxpayers would have to declare themselves conscientious objectors. If we factor in deficit spending and taxes that are not covered by the Act (such as the corporate income tax and excise taxes), that percentage rises to over 90%.
, legislation that would establish a “Peace Tax Fund” has been proposed in Congress since 1972. The United States House of Representatives held hearings on the proposal in 1992 and 1995. In the 111th Congress, the bill, , is sponsored by Representative John Lewis
and has 18 cosponsors.
Some taxpayers asserted that the Religious Freedom Restoration Act
, which became law in 1993, should necessitate legalizing conscientious objection to military taxation. The Second Circuit Court
and Third Circuit Court
are the highest courts to hear this argument, and they disagreed. The U.S. Supreme Court declined to hear such a case in 2000.
United States Congress
The United States Congress is the bicameral legislature of the federal government of the United States, consisting of the Senate and the House of Representatives. The Congress meets in the United States Capitol in Washington, D.C....
that would legalize a form of conscientious objection to military taxation
Conscientious objection to military taxation
Conscientious objection to military taxation is a legal theory that attempts to extend into the realm of taxation the concessions to conscientious objectors that many governments allow in the case of conscription — thereby allowing conscientious objectors to insist that their tax payments not be...
.
Description
This act would establish a “peace tax fund” that parallels the general fund which the government draws upon to pay its expenses. But the peace tax fund, unlike the general fund, could only be used for non-military spending.the term “military purpose” means any activity or program which any agency of the Government conducts, administers, or sponsors and which effects an augmentation of military forces or of defensive and offensive intelligence activities, or enhances the capability of any person or nation to wage war, including the appropriation of funds by the United States for 1) the Department of DefenseUnited States Department of DefenseThe United States Department of Defense is the U.S...
; 2) the Central Intelligence AgencyCentral Intelligence AgencyThe Central Intelligence Agency is a civilian intelligence agency of the United States government. It is an executive agency and reports directly to the Director of National Intelligence, responsible for providing national security intelligence assessment to senior United States policymakers...
; 3) the National Security CouncilUnited States National Security CouncilThe White House National Security Council in the United States is the principal forum used by the President of the United States for considering national security and foreign policy matters with his senior national security advisors and Cabinet officials and is part of the Executive Office of the...
; 4) the Selective Service SystemSelective Service SystemThe Selective Service System is a means by which the United States government maintains information on those potentially subject to military conscription. Most male U.S. citizens and male immigrant non-citizens between the ages of 18 and 25 are required by law to have registered within 30 days of...
; 5) activities of the Department of EnergyUnited States Department of EnergyThe United States Department of Energy is a Cabinet-level department of the United States government concerned with the United States' policies regarding energy and safety in handling nuclear material...
that have a military purpose; 6) activities of the National Aeronautics and Space Administration that have a military purpose; 7) foreign military aid; and 8) the training, supplying, or maintaining of military personnel, or the manufacture, construction, maintenance, or development of military weapons, installations, or strategies.
The peace tax fund would be funded by the “income, gift, and estate taxes paid by or on behalf” of designated conscientious objectors:
the term “designated conscientious objector” means a taxpayer who is opposed to participation in war in any form based upon the taxpayer’s deeply held moral, ethical, or religious beliefs or training (within the meaning of the Military Selective Service ActSelective Service ActSelective Service Act may refer to:* Selective Service Act of 1917, or Selective Draft Act, which was passed by the Congress of the United States on May 18, 1917. It was for men to go to WWI at a young age....
(50 U.S.C.United States CodeThe Code of Laws of the United States of America is a compilation and codification of the general and permanent federal laws of the United States...
App. 450 et seq.)), and who has certified these beliefs in writing to the Secretary of the Treasury in such form and manner as the Secretary provides.
The relevant section of “50 U.S.C.
United States Code
The Code of Laws of the United States of America is a compilation and codification of the general and permanent federal laws of the United States...
App. 450 et seq.” defines a designated conscientious objector as one:
…who, by reason of religious training and belief, is conscientiously opposed to participation in war in any form. As used in this subsection, the term “religious training and belief” does not include essentially political, sociological, or philosophical views, or a merely personal moral code
However, the U.S. Supreme Court, in Seeger v. U.S.
United States v. Seeger
United States v. Seeger, 380 U.S. 163 , was a case in which the United States Supreme Court ruled that the exemption from the military draft for conscientious objectors could not be reserved only for those professing conformity with the moral directives of a supreme being, but also for those whose...
(1965) and Welsh v. U.S. (1970), ruled that sincere and deep objections to war did not have to come from formal religious training or even from a belief that the conscientious objector himself considers to be “religious” in order to meet this test. Seeger, for instance, said that he had a “belief in and devotion to goodness and virtue for their own sakes, and a religious faith in a purely ethical creed,” and the Supreme Court said that this was sufficient. A non-religious conscientious objector can qualify, despite what the law says, as long as his
opposition to war stem[s] from the registrant’s moral, ethical, or religious beliefs about what is right and wrong and that these beliefs [are] held with the strength of traditional religious convictions.
Effect of the act on government revenue and spending
The legislation itself notes that “The Joint Committee on Taxation has certified that a tax trust fund, providing for conscientious objector taxpayers to pay their full taxes for non-military purposes, would increase Federal revenues.” This presumably because some war tax resisters would return to paying taxes.There would be some additional cost in implementing and accounting for such a distinct fund and in providing mechanisms for taxpayers to use it.
The act would not directly reduce either the amount of money the federal government spends on the military nor the percentage of the federal budget that goes to military spending. The National Priorities Project, using a similar definition of “military purpose” as is in this bill, estimates that “[m]ilitary spending consumes 26 cents out of every individual income tax dollar. It makes up about 20% of total federal spending and over half of the discretionary budget.”
The bill would only directly affect the amount of military spending if the general fund were to become smaller than the amount to be spent on the military. If that were to happen, the government would either have to borrow money to make up the difference, illegally dip into the Peace Tax Fund, or reduce military spending.
How many people would have to become conscientious objectors to military taxation for this to happen? If, for simplicity’s sake, we assume that likely conscientious objectors to military taxation currently pay on average about the same amount of taxes as everyone else, in order to make any reduction to the 26% of every tax dollar that is spent for military purposes, more than 74% of taxpayers would have to declare themselves conscientious objectors. If we factor in deficit spending and taxes that are not covered by the Act (such as the corporate income tax and excise taxes), that percentage rises to over 90%.
History
In the United StatesUnited States
The United States of America is a federal constitutional republic comprising fifty states and a federal district...
, legislation that would establish a “Peace Tax Fund” has been proposed in Congress since 1972. The United States House of Representatives held hearings on the proposal in 1992 and 1995. In the 111th Congress, the bill, , is sponsored by Representative John Lewis
John Lewis (politician)
John Robert Lewis is the U.S. Representative for , serving since 1987. He was a leader in the American Civil Rights Movement and chairman of the Student Nonviolent Coordinating Committee , playing a key role in the struggle to end segregation...
and has 18 cosponsors.
Some taxpayers asserted that the Religious Freedom Restoration Act
Religious Freedom Restoration Act
The Religious Freedom Restoration Act of 1993, Pub. L. No. 103-141, 107 Stat. 1488 , codified at through , is a 1993 United States federal law aimed at preventing laws that substantially burden a person's free exercise of their religion. The bill was introduced by Howard McKeon of California and...
, which became law in 1993, should necessitate legalizing conscientious objection to military taxation. The Second Circuit Court
United States Court of Appeals for the Second Circuit
The United States Court of Appeals for the Second Circuit is one of the thirteen United States Courts of Appeals...
and Third Circuit Court
United States Court of Appeals for the Third Circuit
The United States Court of Appeals for the Third Circuit is a federal court with appellate jurisdiction over the district courts for the following districts:* District of Delaware* District of New Jersey...
are the highest courts to hear this argument, and they disagreed. The U.S. Supreme Court declined to hear such a case in 2000.
See also
- Civilian Bonds
- National Campaign for a Peace Tax FundNational Campaign for a Peace Tax FundThe National Campaign for a Peace Tax Fund is a non-profit organization located in Washington, D.C. It was founded in 1971 to address conscientious objection to military taxation.-History and purpose:...
- Peace ChurchesPeace churchesPeace churches are Christian churches, groups or communities advocating Christian pacifism. The term historic peace churches refers specifically only to three church groups among pacifist churches: Church of the Brethren, Mennonites including the Amish, and Religious Society of Friends and has...
- Render unto Caesar...Render unto Caesar..."Render unto Caesar…" is the beginning of a phrase attributed to Jesus in the synoptic gospels, which reads in full, "Render unto Caesar the things which are Caesar's, and unto God the things that are God's" ....
- Tax resistanceTax resistanceTax resistance is the refusal to pay tax because of opposition to the government that is imposing the tax or to government policy.Tax resistance is a form of civil disobedience and direct action...