A new bill introduced in the U.S. House of Representatives seeks to protect the American citizenship of any U.S.-born pope and exempt him from federal income taxes, addressing questions surrounding the unique legal status of Pope Leo XIV, the first American to lead the Catholic Church in its 2,000-year history.
Rep. Jeff Hurd, R-Colorado, introduced the bill on July 17, and it has since been referred to the House Committee on Ways and Means. According to a statement on Hurd’s official congressional website, the bill aims “to protect the citizenship of, and provide tax-exempt status to, any American elected as the supreme pontiff of the Roman Catholic Church.”
“This legislation recognizes the extraordinary nature of the papacy — a role at the intersection of faith, leadership, and global responsibility,” said Hurd. He added that it “ensures that any American who answers the call to lead more than a billion Catholics worldwide can do so without risking his citizenship or facing unnecessary tax burdens.”
The bill would specifically exempt a U.S.-born pope “from U.S. tax obligations while serving as pope,” according to Hurd’s office.
The Vatican did not immediately respond to a request for comment on the proposed legislation.
Current U.S. law does not automatically revoke citizenship for Americans who serve as foreign heads of state, but the issue has sparked debate since Pope Leo XIV’s election on May 8. According to the IRS, all U.S. citizens are “subject to U.S. income tax, regardless of where they live or where they earn their income.” This includes those living abroad and serving in official foreign roles.
U.S. State Department policy notes that citizenship is generally presumed to be retained unless a citizen clearly and voluntarily relinquishes it. Federal law outlines that acts such as committing treason, obtaining foreign naturalization, or accepting a foreign head-of-state position may result in the loss of citizenship — but only if done with the “intention of relinquishing” nationality.
Paul Hunker, a Catholic and American immigration attorney, told Catholic News Agency (CNA) in May that intention plays a key role: “Those actions must be done by a person voluntarily and with the intention of relinquishing his or her U.S. nationality.”
Under Vatican law, the pope holds full governing authority over both the Vatican City State and the Holy See — including legislative, executive, and judicial powers — making his role equivalent to that of a foreign sovereign.
Pope Leo XIV’s unprecedented position has prompted lawmakers and legal experts alike to grapple with how his dual identity — both as a religious leader and as a U.S.-born citizen — fits within the framework of American civil law.
The text of the bill has not yet been made public.
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