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HR 3099 106th Congress House

To amend the Internal Revenue Code of 1986 to prevent the continued use of renouncing United States citizenship as a device for avoiding United States taxes.

Introduced: October 19, 1999 See on congress.gov
Taxation CitizenshipExpatriationFinance and Financial SectorGifts
More subjectsShow fewer subjects
Government Operations and PoliticsImmigrationIncome taxInterestLawPersonal income taxTax administrationTax deferralTax evasionTax exclusionTrusts and trusteesValuation
This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 19, 1999
Referred to the House Committee on Ways and Means.
Oct 19, 1999
Sponsor introductory remarks on measure. (CR E2131-2132)
Oct 19, 1999
Introduced in House
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 Latest action October 19, 1999

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code with respect to the tax rules on expatriation.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 3099: To amend the Internal Revenue Code of 1986 to prevent the continued use of renouncing United States citizenship as a device for avoiding United States taxes.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-3099/
MLA
"H.R. 3099: To amend the Internal Revenue Code of 1986 to prevent the continued use of renouncing United States citizenship as a device for avoiding United States taxes.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-3099/.
Bluebook (legal)
H.R. 3099, 106th Cong. (2026), https://openamerica.io/bill/106-HR-3099/.
Markdown link
[H.R. 3099: To amend the Internal Revenue Code of 1986 to prevent the continued use of renouncing United States citizenship as a device for avoiding United States taxes.](https://openamerica.io/bill/106-HR-3099/)
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