The Ex-PATRIOT Act was a proposed United States federal law to raise taxes and impose entry bans on certain former citizens and departing permanent residents.
[1] The long title of the Ex-PATRIOT Act as given in its Section 1 is:[8] It was sponsored by Chuck Schumer (D-New York) with initial co-sponsors Bob Casey Jr. (D-Pennsylvania), Richard Blumenthal (D-Connecticut), and Tom Harkin (D-Iowa).
Schumer's fellow Subcommittee on Taxation and IRS Oversight member Ben Cardin (D-Maryland) joined as an additional co-sponsor on May 23.
[10] On April 30, 2012, his name was published in the Quarterly Publication of Individuals Who Have Chosen to Expatriate in the Federal Register as required by the Health Insurance Portability and Accountability Act of 1996.
[10] The Ex-PATRIOT Act bill received additional coverage in July 2012 when it was revealed that singer-songwriter Denise Rich had renounced her citizenship as well.
But it seems that a privileged few are trying to game the system by accumulating wealth and benefiting from the greatness of the United States and then renouncing their citizenship to avoid paying their fair share of taxes.
[8] Since 1996, INA § 212(a)(10)(E) (commonly known as the Reed Amendment) makes former citizens inadmissible to the United States if the Attorney General determines that they gave up citizenship to avoid taxation; however, it has never been enforced because the Attorney General is not empowered to obtain the required information in order to make that determination.
Section 3 of the Ex-PATRIOT Act also amends INA § 212(d)(3) to make the Secretary of Homeland Security and not the Attorney General responsible for processing waivers of inadmissibility for "specified expatriates" seeking admission to the U.S. as non-immigrants.
[8] Senator Orrin Hatch (R-Utah), who was at the time the ranking minority member of the Senate Committee on Finance, stated in an interview that while he was unfamiliar with Schumer's proposed legislation, "[i]t always bothers me when somebody renounces his citizenship in the greatest country on Earth just to save money, save taxes ...
[24] Yale Law School professor Bruce Ackerman wrote an op-ed in the Los Angeles Times supporting the Ex-PATRIOT Act, stating that former citizens "should be allowed to return only under exceptional circumstances ... [T]hey either remain Americans or they repudiate their homeland forever".
[26] Columnist Ruben Navarette also criticized Saverin for his "cavalier" renunciation while "hundreds of thousands of undocumented DREAM Act students" suffered due to their own lack of U.S.
[27] Conor Friedersdorf, writing in The Atlantic, stated that "it is imprudent to impulsively introduce legislation in order to target a specific high profile individual who happens to be making news, especially when doing so punishes him in a way he couldn't have anticipated for doing something that was legal.