PlainBillCongress, translated.Legislation. Context. Public interest.Congressional Research Service
Version 00 · Introduced in House · Jun 9, 1995
Expatriation Tax Act of 1995 - Amends the Internal Revenue Code to define the specific circumstances in which an individual is deemed to have relinquished U.S. citizenship to avoid taxes, and is therefore subject to special expatriate tax rules for ten years after leaving the United States. Expands the scope of taxable income of such a former citizen to include: (1) gains made on specified exchanges of property where no gain is recognized; and (2) income deriving from investments in foreign corporations at least 50 percent owned (measured as either total combined voting power of all classes of voting stock or total value of shares) by the individual. Revises requirements for taxation of the estate of, and gifts from, such a former citizen to conform to this Act. Grants a tax credit against the income, estate, and gift taxes of a former citizen when those taxes have already been paid to the individual's new country of residence. Requires an individual losing citizenship to report specified information to assist in assessing tax liability. Directs the Secretary of the Treasury to report to specified congressional committees on the degree of, and potential improvements in, the compliance of former citizens with this Act.
People & committees
Rep. Archer, Bill [R-TX-7] · R–TX
Legislative record
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Placed on the Union Calendar, Calendar No. 67.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 104-145.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 104-145.
Ordered to be Reported (Amended) by the Yeas and Nays: 20 - 14.
Committee Consideration and Mark-up Session Held.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Apr 7, 2025. Consult Congress.gov for the current record.
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