277:(D-RI). The text of the amendment was identical to that of Schumer's Ex-PATRIOT Act the previous year. In a press release about the amendment, Reed stated, "American citizenship is a privilege. But it seems that a privileged few are trying to game the system by accumulating wealth and benefiting from the greatness of the United States and then renouncing their citizenship to avoid paying their fair share of taxes. They are welcome to leave our country, but they should not be welcomed to return without playing by the rules and paying what they owe." The immigration reform bill passed the Senate on June 27, 2013, without the inclusion of Casey's amendment.
36:
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period before the bill's date of enactment, as well as future "covered expatriates". Clause (ii) exempts those who prove that their loss of citizenship "did not result in a substantial reduction in taxes". The new subparagraph A provides for the imposition of capital gains tax on "specified expatriates" at the same 30% rate as non-resident aliens who are present in the United States for more than 183 days in a tax year. Subparagraph B provides that the
429:(R-Utah), who was at the time the ranking minority member of the Senate Committee on Finance, stated in an interview that while he was unfamiliar with Schumer's proposed legislation, "t always bothers me when somebody renounces his citizenship in the greatest country on Earth just to save money, save taxes ... I was really upset at Eduardo Saverin for doing that, and there are others who are doing it too."
499:, stated that "it is imprudent to impulsively introduce legislation in order to target a specific high profile individual who happens to be making news, especially when doing so punishes him in a way he couldn't have anticipated for doing something that was legal. Anyone who doesn't understand that much philosophy of law doesn't deserve to be in Congress."
529:
Saverin himself issued a statement through his spokesman Tom
Goodman stating that he was "obligated to and will pay hundreds of millions of dollars in taxes to the United States government" and that he felt it was "unfortunate that my personal choice has led to a public debate, based not on the facts
361:
to impose new taxes on certain "covered expatriates". In the new
Subparagraph C, it defines the term "specified expatriate", a subset of "covered expatriate". A "specified expatriate" is defined in clause (i) as any "covered expatriate" who lost citizenship or permanent residence within the ten-year
314:
as former citizens or long-term residents whose world-wide assets exceeded $ 2 million, whose five-year average tax liability exceeded $ 148,000, or who could not certify that they complied with their U.S. tax obligations for the five years preceding their loss of citizenship. The tax is equivalent
407:
and the
Secretary of Homeland Security of the name of each "covered expatriate" who has been determined not to be a "specified expatriate". Section 3 of the Ex-PATRIOT Act also amends INA § 212(d)(3) to make the Secretary of Homeland Security and not the Attorney General responsible for processing
382:
determines that they gave up citizenship to avoid taxation; however, it has never been enforced because the
Attorney General is not empowered to obtain the required information in order to make that determination. There was speculation that the Reed Amendment might be enforced against Saverin, and
229:
had renounced his U.S. citizenship. Saverin, a native of Brazil, lived in the U.S. from 1992 to 2009 before moving to
Singapore. While living in Singapore, he continued to pay U.S. taxes, as the U.S. is one of the only countries which imposes tax on non-resident citizens. In January 2011, he began
323:
value of all of the former citizen's property. When
Saverin renounced, he had to pay that expatriation tax. Going forward, under existing law he receives similar treatment to other non-resident aliens: he is exempt from U.S. capital gains tax on U.S. investments, but is subject to a 30%
185:
A bill to amend the
Internal Revenue Code of 1986 to provide that persons renouncing citizenship for a substantial tax avoidance purpose shall be subject to tax and withholding on capital gains, to provide that such persons shall not be admissible to the United States, and for other
130:, would be affected in two ways. First, they would have to pay 30% capital gains tax on any U.S. property sold after the law's enactment. Second, they would be barred from re-entry into the U.S. either under immigrant or non-immigrant categories.
270:
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440:(R-Texas) expressed opposition to the Ex-PATRIOT Act, stating that it "will ensnare many ordinary middle-class Americans" due to inflation and that "control people by controlling their capital ... has no place in a free society".
110:
398:
Section 3 of the Ex-PATRIOT Act amends INA § 212(a)(10)(E), striking the whole text of the Reed
Amendment and replacing it. The new clause (i) makes "specified expatriates" inadmissible. The new clause (iii) requires the
394:
to urge that
Saverin be barred from entering to the United States; however, Schumer stated that the Reed Amendment lacked an enforcement mechanism, and that his newly proposed Ex-PATRIOT Act was necessary to remedy this.
211:
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436:(R-Ohio) described Saverin's action as "absolutely outrageous" and spoke favorably of the concept of Schumer's bill, but also stated that existing legislation should be sufficient to punish Saverin. In contrast,
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or permanent residence in the decade prior to the law's passage or any future year as having "tax avoidance intent" if they met certain asset or tax liability thresholds or had failed to file any required
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supporting the Ex-PATRIOT Act, stating that former citizens "should be allowed to return only under exceptional circumstances ... hey either remain
Americans or they repudiate their homeland forever".
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purpose shall be subject to tax and withholding on capital gains, to provide that such persons shall not be admissible to the United States, and for other purposes.
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and other news outlets roughly ten days later. The Ex-PATRIOT Act bill received additional coverage in July 2012 when it was revealed that singer-songwriter
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had renounced her citizenship as well. However the Senate Committee on Finance did not take any action on the bill by the end of the session.
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1329:
697:
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662:
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483:. Columnist Ruben Navarette also criticized Saverin for his "cavalier" renunciation while "hundreds of thousands of undocumented
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that the proposal "seems very reasonable", though he also parodied the more extreme reactions to Saverin's renunciation with a "
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of a "specified expatriate" in U.S. property shall be the value of that property on the day preceding loss of citizenship.
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within the preceding five years. People determined to have "tax avoidance intent", referred to in the text of the law as
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A bill to amend the Internal Revenue Code of 1986 to provide that persons renouncing citizenship for a substantial
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242:. His loss of citizenship was effective from September 2011. On April 30, 2012, his name was published in the
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and four co-sponsors, but died in committee. Schumer and two other senators moved similar provisions in the
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1554:
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554:"Schumer, Casey announce plan to stop Facebook Co-Founder from dodging taxes by dropping U.S. citizenship"
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1512:
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912:"Quarterly Publication of Individuals, Who Have Chosen to Expatriate, as Required by Section 6039G"
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214:, among other subcommittees). Schumer's fellow Subcommittee on Taxation and IRS Oversight member
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154:
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526:. Schumer responded angrily to the criticism in a speech on the Senate floor on May 24, 2012.
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bill, but their amendment was not included in the version of the bill that passed the Senate.
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789:"Senators to Unveil the 'Ex-Patriot Act' to Respond to Facebook's Saverin's Tax 'Scheme'"
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1167:"Schumer's Bid To Tax a Founder of Facebook Ignites Discussion of a Law Used by Nazis"
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273:, a major immigration reform bill. His co-sponsors for the amendment were Schumer and
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Expatriation Prevention by Abolishing Tax-Related Incentives for Offshore Tenancy Act
142:
123:
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47:
29:
Expatriation Prevention by Abolishing Tax-Related Incentives for Offshore Tenancy Act
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1092:
Bruce, Charles M.; Saret, Lewis; Lagonico, Stéphane; Trow, Steve (March 13, 2006).
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508:
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1015:"Reed Offers Amendment to Prevent Ex-Citizen Tax Dodgers from Reentering the U.S."
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1195:"Boehner: New law to punish tax-dodgers for renouncing citizenship 'unnecessary'"
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Border Security, Economic Opportunity, and Immigration Modernization Act of 2013
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for "specified expatriates" seeking admission to the U.S. as non-immigrants.
1508:
Transcript of an additional speech by Chuck Schumer about the Ex-PATRIOT Act
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363:
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1357:"Norquist compares Sen. Schumer's tax-dodger bill to the Nazis, communists"
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on U.S.-source dividends and interest payments. He is no longer subject to
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437:
222:
820:
Kucera, Danielle; Vallikappen, Sanat; Harper, Christine (May 11, 2012).
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spoke out against the Ex-PATRIOT Act in stronger terms, comparing it to
661:
Casey, Robert P. Jr.; Schumer, Charles E.; Reed, Jack (June 12, 2013).
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on "covered expatriates". The term "covered expatriates" is defined in
55:
1545:
United States proposed federal immigration and nationality legislation
221:
The introduction of the Ex-PATRIOT Act was motivated by the news that
1487:
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761:
726:
822:"Facebook Co-Founder Saverin Gives Up U.S. Citizenship Before IPO"
244:
Quarterly Publication of Individuals Who Have Chosen to Expatriate
1385:"Schumer decries 'Nazi' comparison in push to punish tax-dodgers"
577:"Two senators want to stop Facebook's Saverin from dodging taxes"
378:) makes former citizens inadmissible to the United States if the
206:(D-Iowa). It was introduced on May 17, 2012, and referred to the
988:"USA verbannen ihre eigenen Bürger (USA bans its own citizens)"
758:"Bill Summary & Status, 112th Congress (2011–2012): S.3205"
348:
on U.S. citizen or U.S. resident heirs of covered expatriates.
723:"Bill Summary & Status, 113th Congress (2013–2014): S.744"
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students" suffered due to their own lack of U.S. citizenship.
1222:"The Egregious Ex-Patriot Act Has No Place in a Free Society"
1448:"Facebook Co-Founder Saverin Fires Back At 'Misinformation'"
1068:"Facebook's Saverin Left U.S. as a Taxpayer, Not a Traitor"
269:
On June 12, 2013, Casey moved Senate Amendment 1252 to the
218:(D-Maryland) joined as an additional co-sponsor on May 23.
690:"Law to Exclude US Ex-Citizens Judged To Have Avoided Tax"
1066:
Katzenstein, Andrew M.; Bowman, Scott A. (May 25, 2012).
1535:
Proposed legislation of the 113th United States Congress
1530:
Proposed legislation of the 112th United States Congress
1138:"Schumer Proposes Tax On People Like Facebook's Saverin"
931:"Socialite-Songwriter Denise Rich Renounces Citizenship"
374:
Since 1996, INA § 212(a)(10)(E) (commonly known as the
117:. The law would automatically classify all people who
1131:
1129:
815:
813:
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809:
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of the Ex-PATRIOT Act as given in its Section 1 is:
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United States proposed federal taxation legislation
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Health Insurance Portability and Accountability Act
67:
54:
42:
1504:thanking him for his support of the Ex-PATRIOT Act
957:"Congress Legislation Cracks Down on ex-Americans"
633:"Senators unveil 'Ex-Patriot Act' for tax dodgers"
873:"Saverin 'has no plans to become S'pore citizen'"
530:but entirely on speculation and misinformation".
608:"With the Facebook IPO, missing Eduardo Saverin"
109:to raise taxes and impose entry bans on certain
1017:reed.senate.gov. June 12, 2013. Archived from
1355:Becker, Bernie; Wasson, Erik (May 19, 2012).
8:
717:
715:
665:. Library of Congress THOMAS. Archived from
475:" that former citizens should be subject to
28:
910:Internal Revenue Service (April 30, 2012).
133:The Ex-PATRIOT Act was first introduced as
212:Subcommittee on Taxation and IRS Oversight
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1330:"Why the Ex-Patriot Act Is a Creepy Law"
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351:Section 2 of the Ex-PATRIOT Act amends
210:, of which Schumer is a member (on the
194:(D-New York) with initial co-sponsors
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1395:from the original on October 16, 2021
1279:"Use Drones to Halt Tax Expatriation"
1094:"The Exit Tax — A Perfectly Bad Idea"
7:
1253:"Payback for a Facebook tax refugee"
319:that would be paid on a sale at the
587:from the original on August 9, 2020
256:of 1996. The story was reported in
234:in favor of retaining his existing
1502:Bob Casey's letter to John Boehner
1303:Navarrette, Ruben (May 20, 2012).
1277:Yglesias, Matthew (May 17, 2012).
556:. schumer.senate.gov. May 17, 2012
14:
1414:Schumer, Charles (May 24, 2012).
1251:Ackerman, Brucke (May 16, 2012).
1136:Hunter, Kathleen (May 18, 2012).
846:Dunn, Stephen J. (May 20, 2012).
606:Petri, Alexandra (May 18, 2012).
575:Puzzanghera, Jim (May 18, 2012).
1193:Cohn, Alicia M. (May 20, 2012).
1041:"So How Much Did He Really Save"
848:"Relinquishing U.S. Citizenship"
34:
986:Hässig, Lukas (June 25, 2013).
787:Miller, Sunlen (May 17, 2012).
688:Godfrey, Mike (June 19, 2013).
18:Proposed 2012 United States law
1446:Benoit, David (May 17, 2012).
1228:. May 28, 2012. Archived from
1226:Ron Paul's Texas Straight Talk
955:Moffett, Dan (July 17, 2012).
884:. May 17, 2012. Archived from
764:. May 18, 2012. Archived from
389:Secretary of Homeland Security
383:Reed Amendment author Senator
238:; he did not apply to take up
1:
929:Kim, Susanna (July 9, 2012).
119:relinquished U.S. citizenship
1383:Geiger, Kim (May 24, 2012).
1305:"The 'price' of citizenship"
79:in the Senate as S. 3205 by
21:Not to be confused with the
1165:Stoll, Ira (May 22, 2012).
208:Senate Committee on Finance
169:of the Ex-PATRIOT Act is a
91:Senate Committee on Finance
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410:waivers of inadmissibility
387:(D-Rhode Island) wrote to
230:the procedure to renounce
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107:United States federal law
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501:Americans for Tax Reform
1452:The Wall Street Journal
1101:Tax Notes International
1045:The Wall Street Journal
240:Singaporean citizenship
87:Committee consideration
1427:. pp. S3548–S3550
524:treatment of emigrants
455:wrote an op-ed in the
344:imposes an equivalent
259:Bloomberg Businessweek
83:(D-NY) on May 17, 2012
961:immigration.about.com
401:Secretary of Treasury
236:Brazilian citizenship
202:(D-Connecticut), and
151:Senate Amendment 1252
128:specified expatriates
1513:Congressional Record
1424:Congressional Record
1416:"Amendment No. 2146"
1391:. Associated Press.
1107:(10). Archived from
190:It was sponsored by
1114:on February 1, 2014
967:on January 15, 2013
768:on October 17, 2012
700:on October 17, 2013
669:on October 16, 2014
290:Under current law,
252:as required by the
141:in 2012 by Senator
115:permanent residents
68:Legislative history
30:
491:Conor Friedersdorf
405:Secretary of State
200:Richard Blumenthal
198:(D-Pennsylvania),
155:immigration reform
1484:S.Amdt. 1252
1389:Los Angeles Times
1257:Log Angeles Times
581:Los Angeles Times
458:Los Angeles Times
317:capital gains tax
124:federal tax forms
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1021:on June 17, 2013
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477:targeted killing
463:Matthew Yglesias
392:Janet Napolitano
380:Attorney General
360:
358:§ 871(a)(2)
321:marked-to-market
313:
311:§ 877(a)(1)
302:expatriation tax
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249:Federal Register
232:U.S. citizenship
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38:
31:
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729:. June 27, 2013
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694:Global Tax news
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505:Grover Norquist
473:modest proposal
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370:Immigration law
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346:inheritance tax
326:withholding tax
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227:Eduardo Saverin
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111:former citizens
105:was a proposed
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1336:. May 18, 2012
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1047:. May 18, 2012
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639:. May 17, 2012
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453:Bruce Ackerman
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403:to notify the
376:Reed Amendment
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338:26 U.S.C.
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147:113th Congress
139:112th Congress
113:and departing
103:Ex-PATRIOT Act
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281:Effects
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