,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #gceh  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,decemb] #bj1         
#bjah,mr4 ,hold+ introduc$ ! foll[+     
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
provide an alt]native exclusion =       
nonresid5t citiz5s ( ! ,unit$ ,/ates    
liv+ abroad4  #a4 ,%ort title ,?is ,act 
may be cit$ z ! ,tax ,fairness =        
,am]icans ,abroad ,act ( #bjah4  #b4    
,taxation ( nonresid5t citiz5s  7a7 ,9  
g5]al ,! ,int]nal ,rev5ue ,code ( #aihf 
is am5d$ by ins]t+ aft] section #iaa !  
foll[+ new section3  #iaa;,a4           
,alt]native = nonresid5t citiz5s ( !    
,unit$ ,/ates liv+ abroad  7a7          
,exclusion ( =eign income f gross income
  ,9 ! case ( a qualifi$ nonresid5t     
citiz51 !re %all be exclud$ f ! gross   
income ( su* individual1 & exempt f     
taxation "u ?is subtitle1 = any taxable 
ye>--  7#a7 ! =eign e>n$ income ( su*   
individual1 &  7#b7 ! =eign une>n$      

income ( su* individual4  7b7           
,def9itions ,= purposes ( ?is section-- 
7#a7 ,9 g5]al ,unless o!rwise provid$1  
t]ms us$ 9 ?is section h ! same mean+   
giv5 su* t]ms 9 section #iaa4  7#b7     
,qualifi$ nonresid5t citiz5 ,! t]m      
qualifi$ nonresid5t citiz5 means1 )     
respect to a taxable ye>1 a nonresid5t  
citiz5 :o-- 7,a7 has n made ! election  
describ$ 9 section #iaa = su* taxable   
ye>1 &  7,b7 makes an election "u ?is   
p>agraph4  7#c7 ,=eign e>n$ income ,!   
t]m =eign e>n$ income has1 ) respect to 
a taxable ye>1 ! mean+ giv5 su* t]m 9   
section #iaa7;b7--  7,a7 )\t reg>d to   
p>agraph 7#b7 !re(1 &  7,b7 if dur+ !   
taxable ye> 7 sub/itut$ 9 p>agraph      
7#a77;,a7 = dur+ ! p]iod describ$ 9     
subp>agraph 7,a7 or 7,b7 ( subsection   
7d77#a71 :i*ev] is applicable4  7#d7    
,=eign une>n$ income  7,a7 ,9 g5]al ,!  
t]m =eign une>n$ income means income o!r
 ?an =eign e>n$ income t is s\rc$       
outside ! ,unit$ ,/ates4  7,b7          
,exception ,! t]m =eign une>n$ income   

%all only include income f ! sale (     
p]sonal prop]ty to ! ext5t su* income is
 attributable to p]iods dur+ :i* !      
individual 0 a qualifi$ nonresid5t      
citiz54  7c7 ,exclusion ( ga9 dur+ "t z 
qualifi$ nonresid5t citiz5 ,!re %all be 
exclud$ f gross income ( an individual  
any =eign une>n$ income f ! sale (      
p]sonal prop]ty to ! ext5t su* income is
 attributable to p]iods dur+ :i* !      
individual 0 a qualifi$ nonresid5t      
citiz54  7d7  ,o!r rules  ,rules simil> 
to ! rules ( p>agraphs 7#d71 7#e71 7#f71
 7#g71 & 7#h7 ( section #iaa7;d7 %all   
apply = purposes ( ?is subsection4  4   
7b7 ,con=m+ am5dm5t ,! table ( sections 
= subp>t ,b ( "p ,,iii ( sub*apt] ,n (  
*apt] #a ( su* ,code is am5d$ by ins]t+ 
aft] ! item relat$ to section #iaa !    
foll[+ new item3  ,sec4 #iaa;,a4        
,alt]native = nonresid5t citiz5s ( !    
,unit$ ,/ates liv+ abroad  4  7c7       
,nonresid5t citiz5 def9$  7#a7 ,9 g5]al 
,section #ggja7;b7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by add+ ! foll[+ 

new subp>agraph3  7,c7 ,nonresid5t      
citiz5 ,! t]m nonresid5t citiz5 means1 )
 respect to a taxable ye>1 an individual
 :o-- 7i7 is a citiz5 ( ! ,unit$ ,/ates1
  7ii7 has a tax home 9 a =eign c\ntry1 
7iii7 is 9 full compliance ) ,unit$     
,/ates income tax laws = ! #c previ\s   
taxable ye>s1 &  7iv7 ei!r-- 7,i7       
e/abli%es to ! satisfaction ( !         
,secret>y t su* individual has be5 a    
bona fide resid5t ( a =eign c\ntry or   
c\ntries = an un9t]rupt$ p]iod :i*      
includes an entire taxable ye>1 or      
7,,ii7 is pres5t 9 a =eign c\ntry or    
c\ntries dur+ at lea/ #ccj full days    
dur+ su* taxable ye>4  7,d7 ,limitation 
on nonresid5t citiz5s ,! t]m nonresid5t 
citiz5 %all n include any ,f$]al        
employee4  4  7#b7 ,con=m+ am5dm5t ,!   
head+ ( section #ggja7;b7 ( su* ,code is
 am5d$ by /rik+ & & ins]t+ a comma & by 
ins]t+ aft] nonresid5t ali5 ! foll[+3 1 
& nonresid5t citiz54  7d7 ,effective    
date ,! am5dm5ts made by ?is section    
%all apply ) respect to taxable ye>s    

beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4