; and from having bank accounts attached, wages garnished, fines imposed, and imprisonment threatened, to compel them to violate their personal and religious convictions. (6) 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. (7) The Joint Committee on Taxation has certified that a tax trust fund, providing for conscientious objector taxpayers to pay their full taxes for non-military purposes, would increase Federal revenues. 3. Definitions (a) Designated conscientious objector For purposes of this Act, the term designated conscientious objector means a taxpayer who is opposed to participation in war in any form based upon the taxpayer’s sincerely held moral, ethical, or religious beliefs or training (within the meaning of the Military Selective Service Act ( 50 U.S.C. App. 456(j) )), and who has certified these beliefs in writing to the Secretary of the Treasury in such form and manner as the Secretary provides. (b) Military purpose For purposes of this Act, the term military purpose means any activity or program which any agency of the Government conducts, administers, or sponsors and which effects an augmentation of military forces or of defensive and offensive intelligence activities, or enhances the capability of any person or nation to wage war, including the appropriation of funds by the United States for— (1) the Department of Defense; (2) the intelligence community (as defined in section 3(4) of the National Security Act of 1947 ( 50 U.S.C. 104a(4) )); (3) the Selective Service System; (4) activities of the Department of Energy that have a military purpose; (5) activities of the National Aeronautics and Space Administration that have a military purpose; (6) foreign military aid