A resolution expressing the sense of the Senate that Congress should give priority to passing legislation to provide tax relief for United States military personnel and should offset the cost of such tax relief with legislation preventing individuals from avoiding taxes by renouncing United States citizenship.

        [Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. Res. 257 Agreed to Senate (ATS)]

108th CONGRESS
1st Session
S. RES. 257

Expressing the sense of the Senate that Congress should give priority
to passing legislation to provide tax relief for United States military
personnel and should offset the cost of such tax relief with
legislation preventing individuals from avoiding taxes by renouncing
United States citizenship.

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

November 3, 2003

Ms. Landrieu submitted the following resolution; which was considered
and agreed to

_______________________________________________________________________

RESOLUTION

Expressing the sense of the Senate that Congress should give priority
to passing legislation to provide tax relief for United States military
personnel and should offset the cost of such tax relief with
legislation preventing individuals from avoiding taxes by renouncing
United States citizenship.

Whereas Congress is responsible for providing United States military personnel
with the equipment, supplies, and other resources needed to preserve our
freedom;
Whereas Congress is responsible for providing United States military personnel
with a comprehensive compensation package;
Whereas, since 2001, Congress has passed and the President has signed
legislation providing for $1,750,000,000,000 in tax relief;
Whereas the Senate has passed legislation providing for $1,100,000,000 in
additional tax relief for United States military personnel and their
families;
Whereas United States citizens benefit from economic opportunities which arise
from the liberty protected by United States military personnel;
Whereas the United States loses approximately $80,000,000 per year in tax
revenue from individuals who renounce United States citizenship;
Whereas the Senate has unanimously passed legislation which prevents individuals
from avoiding taxes by renouncing United States citizenship as an offset
to the cost of providing tax relief for the 1,400,000 active duty
military personnel and the 1,200,000 members of the National Guard and
Reserves; and
Whereas Congress has asked the Comptroller General of the United States to
conduct a study on the total compensation package provided for United
States military personnel in order to ensure that the unique needs of
military personnel are addressed: Now, therefore, be it
Resolved, That it is the sense of the Senate that--
(1) Congress should give priority to passing legislation to
provide tax relief for--
(A) United States military personnel, including
those serving in the National Guard and Reserves; and
(B) the employers of active duty members of the
National Guard and Reserves; and
(2) the cost of such tax relief should be offset by
legislation which prevents individuals from avoiding taxes by
renouncing United States citizenship.
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