Even more hilariously hypocritical than the 1974 Jackson–Vanik Amendment — which slaps trade sanctions on countries imposing unreasonable barriers to emigration of their citizens — I bring you 26 USC § 891: “Doubling of rates of tax on citizens and corporations of certain foreign countries”, a law originally passed in 1934 and still in effect today:
Whenever the President finds that, under the laws of any foreign country, citizens or corporations of the United States are being subjected to discriminatory or extraterritorial taxes, the President shall so proclaim and the rates of tax imposed by sections 1, 3, 11, 801, 831, 852, 871, and 881 shall, for the taxable year during which such proclamation is made and for each taxable year thereafter, be doubled in the case of each citizen and corporation of such foreign country; but the tax at such doubled rate shall be considered as imposed by such sections as the case may be. In no case shall this section operate to increase the taxes imposed by such sections (computed without regard to this section) to an amount in excess of 80 percent of the taxable income of the taxpayer (computed without regard to the deductions allowable under section 151 and under part VIII of subchapter B).
I’d love to see Homelanders get their taxes doubled every year until they stop spouting their ridiculous ultra-nationalist justifications for taxing those of us who don’t live in their damn country and imposing discriminatory burdens on our ability to save for retirement. Sadly, § 891 only applies to “foreign” countries.
