Bill Text: OR SJM2 | 2013 | Regular Session | Introduced

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Bill Title: Urging President and Congress to end double taxation on United States citizens living abroad.

Sponsorship: Partisan Bill (Republican 1)

Status: (Failed) 2013-07-08 - In committee upon adjournment. [SJM2 Detail]

Download: Oregon-2013-SJM2-Introduced.html

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     77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session

NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
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 LC 1112

                     Senate Joint Memorial 2

Sponsored by Senator GEORGE (Presession filed.)

                             SUMMARY

The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.

  Urges President and Congress to end double taxation on United
States citizens living abroad.

                         JOINT MEMORIAL
To the President of the United States and the Senate and the
  House of Representatives of the United States of America, in
  Congress assembled:
  We, your memorialists, the Seventy-seventh Legislative Assembly
of the State of Oregon, in legislative session assembled,
respectfully represent as follows:
  Whereas the United States, the world's most economically
powerful nation, also has the world's largest and most chronic
international trade deficit; and
  Whereas the United States Government Accountability Office and
the President's Export Council have issued several reports since
double taxation on Americans living abroad was first introduced
in the United States in 1962 that concluded that this unique form
of double taxation was not only going to continue hurting United
States exports efforts but also was going to lead to ever greater
losses of jobs at home and abroad; and
  Whereas since 1976 the United States has had trade deficits
that have reached the cumulative sum of more than $7.5 trillion,
with this deficit continuing to grow at a rate of more than $1.5
billion per day; and
  Whereas the United States now has the smallest percentage of
its population living abroad of any member country of the
Organisation for Economic Co-operation and Development; and
  Whereas the United States Government Accountability Office and
the President's Export Council have already advised on several
occasions that getting rid of this uniquely American double
taxation innovation would be a great benefit for United States
trade and for job creation for Americans at home and abroad; and
  Whereas President Barack Obama has pledged to try to increase
the amount of United States exports in the coming years; and
  Whereas President Barack Obama also made a campaign pledge in
2008 to Americans living overseas that he would give them back a
level playing field in world markets; now, therefore,
Be It Resolved by the Legislative Assembly of the State of
  Oregon:
  (1) That we, the members of the Seventy-seventh Legislative
Assembly, urge the President and Congress:
  (a) To abandon the current United States practice of subjecting
Americans living overseas to an uncompetitive double taxation
obligation, based upon United States citizenship;
  (b) To allow Americans living overseas once again to have full
competitive equality with citizens of every other trading nation
of the world in all of the market places of the world; and
  (c) To begin the legislative work necessary to eliminate this
self-destructive, citizenship-based tax at the earliest possible
opportunity to facilitate the President's noble objectives to
increase United States exports, create new jobs and strengthen
the economy in the coming years.
  (2) A copy of this memorial shall be sent to the President of
the United States, to the Senate Majority Leader, to the Speaker
of the House of Representatives and to each member of the Oregon
Congressional Delegation.
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