[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. Res. 257 Agreed to Senate (ATS)]







108th CONGRESS
  1st Session
S. RES. 257

 Expressing the sense of the Senate that Congress should give priority 
to passing legislation to provide tax relief for United States military 
     personnel and should offset the cost of such tax relief with 
 legislation preventing individuals from avoiding taxes by renouncing 
                       United States citizenship.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            November 3, 2003

 Ms. Landrieu submitted the following resolution; which was considered 
                             and agreed to

_______________________________________________________________________

                               RESOLUTION


 
 Expressing the sense of the Senate that Congress should give priority 
to passing legislation to provide tax relief for United States military 
     personnel and should offset the cost of such tax relief with 
 legislation preventing individuals from avoiding taxes by renouncing 
                       United States citizenship.

Whereas Congress is responsible for providing United States military personnel 
        with the equipment, supplies, and other resources needed to preserve our 
        freedom;
Whereas Congress is responsible for providing United States military personnel 
        with a comprehensive compensation package;
Whereas, since 2001, Congress has passed and the President has signed 
        legislation providing for $1,750,000,000,000 in tax relief;
Whereas the Senate has passed legislation providing for $1,100,000,000 in 
        additional tax relief for United States military personnel and their 
        families;
Whereas United States citizens benefit from economic opportunities which arise 
        from the liberty protected by United States military personnel;
Whereas the United States loses approximately $80,000,000 per year in tax 
        revenue from individuals who renounce United States citizenship;
Whereas the Senate has unanimously passed legislation which prevents individuals 
        from avoiding taxes by renouncing United States citizenship as an offset 
        to the cost of providing tax relief for the 1,400,000 active duty 
        military personnel and the 1,200,000 members of the National Guard and 
        Reserves; and
Whereas Congress has asked the Comptroller General of the United States to 
        conduct a study on the total compensation package provided for United 
        States military personnel in order to ensure that the unique needs of 
        military personnel are addressed: Now, therefore, be it
    Resolved, That it is the sense of the Senate that--
            (1) Congress should give priority to passing legislation to 
        provide tax relief for--
                    (A) United States military personnel, including 
                those serving in the National Guard and Reserves; and
                    (B) the employers of active duty members of the 
                National Guard and Reserves; and
            (2) the cost of such tax relief should be offset by 
        legislation which prevents individuals from avoiding taxes by 
        renouncing United States citizenship.
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