S.Amdt. 1233

1. Adds SEC. __. INADMISSIBILITY OF INDIVIDUALS WHO RENOUNCE CITIZENSHIP TO AVOID TAXES wherever appropriate

   Adds a section

   Inserted: SEC. __. INADMISSIBILITY OF INDIVIDUALS WHO RENOUNCE CITIZENSHIP TO AVOID TAXES.

   Inserted: Section 212(a)(10)(E) (8 U.S.C. 1182(a)(10)(E)) is amended to read as follows:

   Inserted: "(E) Former citizens who renounced citizenship to avoid taxation.--

   Inserted: "(i) Inadmissibility.--The following aliens are inadmissible:

   Inserted: "(I) Any alien who is a former citizen of the United States who officially renounces United States citizenship and who is determined by the Secretary of Homeland Security to have renounced United States citizenship for the purpose of avoiding taxation by the United States.

   Inserted: "(II) Subject to clause (ii), any alien who is a former citizen of the United States and who is a covered expatriate.

   Inserted: "(ii) Review for covered expatriates.--A covered expatriate shall not be inadmissible under clause (i)(II) if the Secretary determines that the covered expatriate has established by clear and convincing evidence that avoiding taxation by the United States was not one of the principle purposes that the covered expatriate renounced United States citizenship.

   Inserted: "(iii) Covered expatriate defined.--In this subparagraph, the term 'covered expatriate' means an individual described in section 877A(g)(1) of the Internal Revenue Code of 1986 and to whom section 877A(a) of such Code applies.".

   The amendment doesn't say where this goes; the clerk decides.

   Original wording

   At the appropriate place, insert the following:

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As printed