The 2015 Obama budget "non-tax proposal" for “dual citizens” cannot be implemented without Congressional approval http://t.co/wFVv9kaxUu
— Citizenship Lawyer (@ExpatriationLaw) February 8, 2015
Part 1 – The Obama 2015 Budget Proposal – Change you can believe in?
Relief for Accidental Americans: Obama Administration's 2016 Revenue Proposal https://t.co/KOqHXcy0WN
— V. La Torre Jeker JD (@VLJeker) February 5, 2015
It is possible that (at long last) the U.S. government is beginning to recognize that there is a difference between “technical citizenship” and a voluntary U.S. connection indicative of “substantive citizenship” that might (but is not required to) justify taxation of U.S. citizens abroad in the 21st century.
The relevant provision (page 282) includes: