Sec. 2. Findings
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/bill/116/hr/4169/ih/section-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Congress finds the following: The free exercise of religion is an inalienable right, protected by the First Amendment of the United States Constitution. Congress reaffirmed this right in the Religious Freedom Restoration Act of 1993, as amended in 2000, which prohibits the Federal Government from imposing a substantial burden on the free exercise of religion unless it demonstrates that a compelling government interest is achieved by the least restrictive means. Many people immigrated to America (including members of the Quaker, Mennonite, and Church of the Brethren faiths) to escape persecution for their refusal to participate in warfare, yet during the First World War hundreds of conscientious objectors were imprisoned in America for their beliefs.
Some died while incarcerated as a result of mistreatment. During the Second World War, alternative civilian service was established in lieu of military service, by the Selective Training and Service Act of 1940, to accommodate a wide spectrum of religious beliefs and practices. Subsequent case law also has expanded these exemptions, and has described this policy as one of … long standing tradition in this country … affording the important value of reconciling individuality of belief with practical exigencies whenever possible.
It dates back to colonial times and has been perpetuated in State and Federal conscription statutes , and has roots deeply embedded in history (Welsh v. United States, 1970, Justice Harlan concurring). During and since the Second World War thousands of conscientious objectors provided essential staff for mental hospitals and volunteered as human test subjects for arduous medical experiments, and provided other service for the national health, safety and interest. Conscientious objectors have sought alternative service for their tax payments since that time.
They request legal relief from government seizure of their homes, livestock, automobiles, and other property; and from having bank accounts attached, wages garnished, fines imposed, and imprisonment threatened, to compel them to violate their personal and religious convictions. Conscientious objection to participation in war in any form based upon moral, ethical, or religious beliefs is recognized in Federal law, with provision for alternative service; but no such provision exists for taxpayers who are conscientious objectors and who are compelled to participate in war through the payment of taxes to support military activities.
The Joint Committee on Taxation has certified that a tax trust fund, providing for conscientious objector taxpayers to pay their full taxes for nonmilitary purposes, would increase Federal revenues.