Resolution Number: 2012-A080
Title: Advocate for Just and Fair Taxation Systems
Legislative Action Taken: Concurred as Substituted
Final Text:

Resolved, That the 77th General Convention of The Episcopal Church commit to working toward a just and fair system of taxation and government funding by affirming the following Scriptural principles for our advocacy in connection with the support of government, the distribution of the burdens of that support, and the stewardship of those resources:

Every Christian has an obligation to financially support lawfully constituted governments and to comply fully with the tax laws which apply to him or her, and to the organizations of which they are a part; and

Tax laws should impose proportional burdens on those with higher incomes and larger resources, in keeping with the Bible’s teaching that God favors the poor; and

Those entrusted with public resources must act as good stewards; and

Recognizing the great disparities in wealth and opportunity in our society, Christians should insist that our governments seek economic justice, emphasizing the care and protection of the most vulnerable – the poor, the hungry, the sick – people for whose care Christ has taught us we are responsible, both through private efforts and through the collective work of our elected government.

Citation: General Convention, Journal of the General Convention of...The Episcopal Church, Indianapolis, 2012 (New York: General Convention, 2012), pp. 255-256.

Legislative History

Author: Standing Commission on Social Justice and Public Policy
Originating House: House of Deputies
Originating Committee: National and International Concerns

House of Deputies

The House of Deputies Committee on National and International Concerns presented its Report #16 on Resolution A080 (Income Tax Reform) and moved adoption of a substitute.

Original Text of Resolution

(A080)

Resolved, the House of Bishops concurring, That the 77th General Convention of the Episcopal Church commit to working towards a just and fair Internal Revenue Code by adopting the following policies:

  • Supporting an Internal Revenue Code that is fair to all classes of peoples and that acknowledges taxing the middle and lower income classes so the higher income classes can receive greater benefit is not beneficial to supporting all peoples;
  • Supporting an Internal Revenue Code that Equally distributes the financial burdens and benefits of income taxes;
  • Acknowledging the positive results of the poverty alleviation programs within the Internal Revenue Code and fostering their continuation and expansion;
  • Supporting an Internal Revenue Code that Recognizes the greatest tax burden should not be shouldered by one class of people but should be shared proportionally based on wealth and income; and understand that one class of people should not reap tax benefits to the detriment of others;
  • Supporting an Internal Revenue Code that supports the growth and development of small businesses; and
  • Acknowledging that supporting and uplifting the poorest Americans should be the greatest goal of the tax code and where we place our most concerted effort; and be it further

Resolved, That the 77th General Convention of The Episcopal Church encourage The Episcopal Church’s Office of Government Relations to speak on behalf of The Episcopal Church’s commitment that government funds be used consistently for the alleviation of the needs of the most vulnerable in our society; and that the Episcopal Public Policy Network assist local Bishops, Dioceses and Public Policy Networks with this issue at their federal, state and local setting.

Committee Substitute

Resolved, the House of Bishops concurring, That the 77th General Convention of The Episcopal Church commit to working toward a just and fair system of taxation and government funding by affirming the following Scriptural principles for our advocacy in connection with the support of government, the distribution of the burdens of that support, and the stewardship of those resources:

Every Christian has an obligation to financially support lawfully constituted governments and to comply fully with the tax laws which apply to him or her, and to the organizations of which they are a part; and

Tax laws should impose proportional burdens on those with higher incomes and larger resources, in keeping with the Bible’s teaching that God favors the poor; and

Those entrusted with public resources must act as good stewards; and

Recognizing the great disparities in wealth and opportunity in our society, Christians should insist that our governments seek economic justice, emphasizing the care and protection of the most vulnerable – the poor, the hungry, the sick – people for whose care Christ has taught us we are responsible, both through private efforts and through the collective work of our elected government.

Motion carried

Substitute resolution adopted

(Communicated to the House of Bishops in HD Message #140)

House of Bishops

The House of Bishops Committee on National and International Concerns presented its Report #18 on HD Message #140 on Resolution A080 (Income Tax Reform) and moved concurrence.

Motion carried

The House concurred

(Communicated to the House of Deputies in HB Message #206)

Resolution Concurred by Both Houses, July 11.

Report Reference:   Standing Commission on Social Justice and Public Policy, Reports to the 77th General Convention, 2012, pp. 516-527.
Abstract:   The 77th General Convention affirms Scriptural principles in support of fair taxation and government funding that asserts the responsibilities of individuals and governments to comply with tax laws and with the Christian teaching that tax burdens should be proportionately distributed by emphasizing protection of the most vulnerable.