This bill, titled the Holy Sovereignty Protection Act , establishes that the United States citizenship of any individual elected as the Supreme Pontiff of the Roman Catholic Church may not be revoked. This provision takes effect immediately upon the bill's enactment, ensuring continuous citizenship for an American serving in this unique international role. Furthermore, the legislation grants an American Supreme Pontiff exemption from federal income taxation under Subtitle A of the Internal Revenue Code of 1986 . This tax-exempt status applies to any taxable year during which the individual serves as the Supreme Pontiff, with the provision retroactively effective for taxable years ending after May 8, 2025.