,,ii  #aag? ,,congress  #b;d ,session   
,s4 #ecbj  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,decemb] #bj1 #bjbb,mr4
 ,coons 7= himself & ,mr4 ,r\nds7       
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to susp5d !        
collection ( income taxes & relat$      
int]e/ & p5alties f ,unit$ ,/ates       
nationals :o are unlawfully or          
wrongfully deta9$ abroad & to reimburse 
su* nationals = any p5alties paid dur+  
su* a det5tion4  #a4 ,susp5sion ( f9es &
 int]e/ on tax del9qu5cies ( c]ta9      
imprison$ expatriates ,section #cjb ( ! 
,rob]t ,lev9son ,ho/age ,recov]y &      
,ho/age-,tak+ ,acc\ntability ,act 7#bb  
,u4,s4,c4 #agda7 is am5d$ by add+ at !  
end ! foll[+3  7e7 ,def]ral ( income tax
  7#a7 ,9 g5]al ,= any ,unit$ ,/ates    
national li/$ z be+ deta9$ unlawfully or
 wrongfully abroad on ! annual report   
requir$ "u subsection 7c71 ! collection 
( ,f$]al income tax on ! income ( su*   
,unit$ ,/ates national fall+ due dur+   

su* det5tion %all be def]r$ until ! date
 t is #ahj days aft] su* ,unit$ ,/ates  
national is releas$ f det5tion1 returns 
to ! ,unit$ ,/ates1 or dep>ts ! deta9+  
c\ntry4  7#b7 ,reimbursem5t ( p5alties  
paid z a result ( wrongful det5tion     
abroad ,if ! ,commission] ( ,int]nal    
,rev5ue1 9 consultation ) ! ,secret>y ( 
,/ate1 det]m9es t a ,unit$ ,/ates       
national describ$ 9 p>agraph 7#a7 paid  
p5alties = ! late paym5t ( ,f$]al income
 taxes t 7 due to be paid dur+ ! ,unit$ 
,/ates national's unlawful or wrongful  
det5tion1 ! ,commission] %all refund !  
am\nt s paid to ! ,unit$ ,/ates         
national4  7#c7 ,accrual ( int]e/ or    
p5alty ,no int]e/ or p5alty %all accrue 
= ! p]iod ( def]m5t by reason (         
nonpaym5t on any am\nt ( tax def]r$     
pursuant to p>agraph 7#a74  7#d7 ,/atute
 ( limitations ,! runn+ ( a /atute (    
limitations aga9/ ! collection ( any tax
 def]r$ pursuant to p>agraph 7#a71 by   
seizure or o!rwise1 %all be susp5d$     
until ! date t is #bgj days aft] !      

,unit$ ,/ates national is releas$ f     
det5tion1 returns to ! ,unit$ ,/ates1 or
 dep>ts ! deta9+ c\ntry4  7#e7          
,limitation ,?is section %all n apply to
 any tax impos$ on employees "u section 
#caja ( ! ,int]nal ,rev5ue ,code (      
#aihf4  4