S. 700 (104th): A bill to amend the Internal Revenue Code of 1986 to revise the tax rules on expatriation, to modify the basis rules for nonresident aliens becoming citizens or residents, and for other purposes.


Apr 6, 1995
104th Congress, 1995–1996

Died in a previous Congress

This bill was introduced on April 6, 1995, in a previous session of Congress, but was not enacted.


Daniel Moynihan
Senator from New York


Read Text »
Last Updated: Apr 6, 1995
Length: 20 pages

About the bill

Summary (CRS)
4/6/1995--Introduced.Amends the Internal Revenue Code to provide that if a U.S. citizen relinquishes citizenship, all property held by such citizen at the time immediately before relinquishment shall be treated as ...

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Related Bills

Legislative action may be ocurring on one of these bills in lieu of or in parallel to action on this bill.

H.R. 1535 (identical)

Referred to Committee
Last Action: May 2, 1995

What is a bill?

The “S.” in “S. 700” means this is a Senate bill in the United States Congress. A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.

The bill’s title was written by its sponsor.


Apr 6, 1995


3 cosponsors (3D) (show)
Committee Assignments

The committee chair determines whether a bill will move past the committee stage.


There have been no votes related to this bill.

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Primary Source

THOMAS.gov (The Library of Congress)

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