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Expert Analysis - Opinion

Congress Should Pass 'Tax Fairness For Americans Abroad'

By Glen Frost and Mary Lundstedt (April 5, 2019, 3:50 PM EDT) -- On Dec. 20, 2018, Congressman George Holding, R-N.C., introduced the Tax Fairness for Americans Abroad Act of 2018, or TFAA,[1] a long-awaited residency-based tax bill with the very real potential to provide the framework necessary to ultimately replace the current U.S. citizenship-based taxation regime. As drafted, TFAA would be applicable to taxable years beginning after the date of enactment of TFAA.[2]...

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