Undeterred by the failure of his previous attempts to legislate Exile and Punishment for Apoplectic Taxpayers Residing In Other Territories, on Monday Jack Reed (D-RI) introduced his third amendment to ban covered expatriates — people who found financial success overseas thanks to the countries to which they emigrated many years ago, or ordinary wage-earners who in the past five years missed some of the dozens of pages of confusing tax forms that Americans abroad must file and that Homelanders have never seen.
The number of this latest amendment is S.A. 1609. It appears at page S5075 of the Congressional Record for Monday, 24 June 2013; the text is identical to the earlier S.A. 1233 we discussed two weeks ago, including in its misspelling of “principal purpose” as “principle purpose”. However, it is not an amendment to the immigration reform bill itself, but rather a second-degree amendment to Patrick Leahy (D-VT)’s border security amendment S.A. 1183 — in a manner heavily reminiscent of Carl Levin’s FATCA, which after its repeated failure as a standalone bill was moved as an amendment once he finally finally find somewhere to sneakily insert it. The Senate already invoked cloture on S.A. 1183, and scheduled it for a final vote on Wednesday (tomorrow).
I’ll leave it to Tim or others to comment further on the parliamentary procedure implications of this. As he mentioned earlier, even if the amendment passes, the House might still “blue slip” the whole bill if they agree that permanent exile for ex-citizens or other provisions of the bill violate the Constitution’s Origination Clause requiring that all bills raising revenue come from the House. However, note that this version of the amendment, unlike S.A. 1252, does not include the provisions of the original Ex-PATRIOT Act that would hit covered expatriates with an additional 30% tax on U.S.-source capital gains (like that already imposed on non-resident aliens present in the U.S. for half the year or more).