In an age of ascendant religious liberty, a fortunate class of Americans enjoys it in special measure. Employers, schools, religious institutions, and corporations have won exemption after exemption from ordinary legal duties they claim violate their religious faith. Creationist craft store chains no longer have to pay for contraceptive coverage for their employees. Public school football coaches may launch disruptive displays of prayer at midfield. For every belief, the court has seemed ready with a baroque exception.
Except one, of course: the pacifist’s objection to financing war. One of the oldest religious and conscience claims in American life has been a consistent loser in court. Even the Religious Freedom Restoration Act (RFRA) of 1993, which helped make religious freedom claims an all-conquering force in American law, worked no change for war-tax resisters. In the late 1990s, Quaker objectors tried RFRA and First Amendment claims in federal court. Some offered to pay their full income-tax bill if the money could be directed to nonmilitary uses; others withheld the military portion and redirected it to life-sustaining organizations. All lost.
Once it’s war your conscience abhors, and not condoms, the show stops, and the killing must go on.
Mushrooms have fared better. In 2001, a mushroom company challenged a federal program that required it to help pay for generic mushroom advertising. The company argued that it could not be made to fund a message it did not believe: that mushrooms were mushrooms, and that its own were no better than anyone else’s. The Supreme Court agreed, finding the program violated the First Amendment. Free speech principles have thus protected the consciences of corporations from being wounded by mushroom advertising. But when pacifists, under a similar theory, have objected to financing war? Court after court has told them to get over it.
In this way, American law has built a vast sanctuary for conservative religious conscience and libertarian free speech sensibilities. That sanctuary ends at the gates of the only thing more powerful: the national-security state. Once it’s war your conscience abhors, and not condoms, the show stops, and the killing must go on.
Courts might be able to throw up their hands and say there’s nothing they can do, but Congress has no such excuse. It has let the most tepid solution to conscientious objection to war taxation languish for decades. The Religious Freedom Peace Tax Fund Act, most recently reintroduced in 2021, would deposit the income, estate, and gift tax payments of conscientious objectors and religious pacifists into a fund reserved for nonmilitary uses. Americans who object to war would no longer have to choose between violating the law and violating their conscience. Instead, the bill would offer them a third way: Pay in full, but not for war.
The Peace Tax Fund Act has been reintroduced for five decades, and a more embarrassingly modest intervention is hard to imagine. The bill reduces neither military spending nor objectors’ tax burden. It would offer accommodations less burdensome than those given to other religious-liberty claimants. And it’s been backed in different iterations over the years by giants like John Lewis, the “conscience of Congress”; Ron Dellums, the first Black chair of the House Armed Services Committee; and Mark Hatfield, an evangelical Republican, World War II veteran, and one of the first Americans to witness Hiroshima after the atomic bombing.
All of this raises the question: so why hasn’t it passed? If Congress cannot enact even this most minimal of bills—one that leaves the military budget untouched and still requires objectors to pay their full federal tax burden—then the objection cannot really be about administrative inconvenience or military necessity. Indeed, the Peace Tax Fund is far more dangerous than that. By making war taxation visible as a moral choice, the act would make Americans do what the national-security state is desperate to prevent them from doing: think.
That would begin on the otherwise dry tax form, where it would be hard to miss a new option to object to war. A taxpayer might wonder why it exists. She might begin to question how the military and intelligence agencies spend their combined trillion-dollar budget. She might wonder why the country goes to war and plucks foreign leaders from their beds without public debate. The national-security state has fought hard to keep those questions at bay by keeping citizens in the dark. Questions, after all, can quickly lead to demands for answers. The Peace Tax Fund would encourage them by inviting Americans to take a hard look at the killing done in their names, and that kind of public scrutiny is an existential threat to the military and intelligence agencies accustomed to immunity from it.
This is the only explanation for an otherwise odd situation. Congress appears more willing to lose money to scattered acts of illegal tax resistance than to provide conscientious objectors with a legal pathway to objection. That makes sense once one sees that legal objection is more dangerous to the national-security state than evasion. The Peace Tax Fund Act would legitimize opposition to the military-industrial complex and its casual violence by transforming that opposition into a recognized claim of conscience. Once the state recognizes those claims as the stuff of deep moral conviction rather than the anarchical fringe, it undermines the military-industrial complex’s favorite tactic: ridiculing opponents as traitors and stigmatizing their claims as beyond the pale.
The consciences of objectors and pacifists do not command the tender political theater reserved for the craft store chain, the football coach, or the mushroom company. But that should tell opponents of the American war machine something hopeful: The people who operate it do not believe it can survive public scrutiny. The task, then, is to drag more of that machinery into the light, where everyday Americans might begin to ask whether the country uses its power for good in the world—or for them.
