Further unenacted legislative proposals Reed Amendment (immigration)

1 further unenacted legislative proposals

1.1 baucus–bingaman–burns amendment
1.2 safer act
1.3 ex-patriot act
1.4 other

further unenacted legislative proposals

since 2002, both democratic , republican legislators have introduced bills or amendments aiming change language of 8 u.s.c. § 1182(a)(10)(e) , clarify scope. academics have written papers in legal journals suggesting changes reed amendment. none of these proposals have become law.

baucus–bingaman–burns amendment

in june 2002, max baucus (d-mt), jeff bingaman (d-nm), , conrad burns (r-mt) sponsored amendment appropriations bill add provision rewrite 8 u.s.c. § 1182(a)(10)(e) follows:

(e) former citizens not in compliance expatriation revenue provisions.—


any alien former citizen of united states relinquishes united states citizenship (within meaning of section 877a(e)(3) of internal revenue code of 1986) , determined attorney general, after consultation secretary of treasury, not in compliance sections 877a , 2801 of such code (relating expatriation).

the baucus-bingaman-burns amendment included variety of other spending offsets related former citizens, among them new versions of expatriation tax , gift tax ex-citizens (26 u.s.c. § 877a , 26 u.s.c. § 2801 mentioned in above quote), changes 26 u.s.c. § 6103(i) allow internal revenue service share ex-citizens tax information attorney-general in order enforce entry ban. in september 2002, tom harkin (d-ia) added same language armed forces tax fairness act of 2002 during joint committee on taxation markup of bill.

from until 2008 (i.e. 108th, 109th, , 110th congresses), many veterans benefits , tax bills introduced in senate contained above provisions (i.e. enactment of 26 u.s.c. § 877a , 26 u.s.c. § 2801, , amendments 8 u.s.c. § 1182(a)(10)(e) , 26 u.s.c. § 6103(i)), while senate finance committee or members inserted these provisions various house-originated bills well. 1 of attempts saw support in senate version of fair minimum wage act of 2007, passed senate 94-3 never brought consideration in house. last attempt introduce provision amy klobuchar (d-mn) in renewable energy bill in february 2008. in june 2008, expatriation tax , gift tax provisions of original baucus-bingaman-burns amendment (i.e. 26 u.s.c. § 877a , 26 u.s.c. § 2801), not inadmissibility or tax information privacy waiver provisions, passed law part of veteran s assistance bill sponsored charles b. rangel (d-ny).

safer act

representative lamar s. smith (r-tx), opposed reed amendment, later attempted broaden cover people had renounced u.s. citizenship.

the securing america s freedom through enforcement reform act, immigration reform bill introduced reed amendment opponent george gekas (r-pa) in july 2002, , co-sponsored 44 other republicans including fellow reed amendment opponent lamar s. smith (r-tx), have broadened entry ban in 8 u.s.c. § 1182(a)(10)(e) cover renunciants regardless of whether or not had tax avoidance motivations:

(e) former citizens renounced citizenship.—


any alien former citizen of united states officially renounced united states citizenship inadmissible.

the same provision included in bills introduced in 2003 , 2005; did not pass either time.

ex-patriot act

in may 2012, following news facebook co-founder eduardo saverin had renounced u.s. citizenship, there speculation reed amendment might invoked against him, , reed himself (by senior ri senator) sent letter secretary of homeland security janet napolitano urging bar saverin re-entry. however, senator chuck schumer (d-ny) stated reed amendment written in manner inhibits enforcement , , , bob casey (d-pa) introduced new legislation, ex-patriot act, make former u.s. citizens inadmissible united states , charge them 30% capital gains tax on u.s. investments, died in committee. following year, reed himself, along schumer , casey, moved ex-patriot act amendment border security, economic opportunity, , immigration modernization act of 2013, amendment did not appear in final version of bill passed senate in june year, nor in version of bill introduced in house in october year.

other

in american jobs creation act of 2004, congress amended law concerning expatriation tax, adding provisions account possibility former citizen met asset or tax liability thresholds trigger tax might subsequently spend significant amounts of time in united states. kirsch describes implicit recognition of substantive , technical problems of reed amendment. kirsch outlined alternative proposal more narrowly tailor reed amendment in way suggested make enforceable.