[Congressional Record (Bound Edition), Volume 149 (2003), Part 19]
[Senate]
[Page 26843]
[From the U.S. Government Publishing Office, www.gpo.gov]




                         SUBMITTED RESOLUTIONS

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SENATE RESOLUTION 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

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

                              S. Res. 257

       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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