S.Amdt. 1609

SA 1609. Mr. REED submitted an amendment intended to be proposed to
amendment SA 1183 submitted by Mr. Leahy (for himself and Mr. Hatch) to
the bill S. 744, to provide for comprehensive immigration reform and
for other purposes; which was ordered to lie on the table; as follows:

At the end of subtitle C of title II, insert the following:

SEC. 2324. INADMISSIBILITY OF INDIVIDUALS WHO RENOUNCE
CITIZENSHIP TO AVOID TAXES.

Section 212(a)(10)(E) (8 U.S.C. 1182(a)(10)(E)) is amended
to read as follows:
``(E) Former citizens who renounced citizenship to avoid
taxation.--
``(i) Inadmissibility.--The following aliens are
inadmissible:

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

``(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.
``(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.''.
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