If there was a caliphate established in America would Jews be required to pay the jizya, according to Halacha, since the caliphate would be the government of the land
Background: Jizya is a per capita yearly tax historically levied by Islamic states on certain non-Muslim subjects—dhimmis—permanently residing in Muslim lands under Islamic law.
Dhimmis who chose to join military service were exempted from payment.
Historically, the Jizya tax has been rationalized in Islam as a fee for protection provided by the Muslim ruler to non-Muslims, for the permission to practice a non-Muslim faith with some communal autonomy in a Muslim state, and as material proof of the non-Muslims' submission to the Muslim state and its laws. Jizya has also been rationalized by some as a symbol of the humiliation of the non-Muslims in a Muslim state for not converting to Islam,
The jizya tax was historically imposed on Jews, Christians and Zoroastrians in the Arabian peninsula, the Levant, Iraq, North Africa, Caucasus and Spain, and on Hindus in South Asia into the 19th century, but almost vanished during the 20th century. The tax is no longer imposed by nation states in the Islamic world, although there are reported cases of organizations such as the Pakistani Taliban and ISIS attempting to revive the practice. (Source: Wikipedia)