S. 260 · 108th Congress

A bill to amend the Internal Revenue Code of 1986 to prevent the continued use of renouncing United States citizenship as a device for avoiding United States taxes.

Stage
In committee
Sponsor
Tom Harkin
Introduced
2003-01-30
Latest action
2003-01-30 · Introduced in Senate

Subjects

Taxation
Law
Immigration
Government Operations and Politics
Finance and Financial Sector
Income tax
Tax administration
Tax evasion
Gifts
Trusts and trustees
Citizenship
Interest
Tax exclusion
Tax deferral
Valuation
Expatriation