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



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Last Updated: Apr 6, 1995
Length: 20 pages


Apr 6, 1995

This is the first step in the legislative process.

S. 700 (104th) was a 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.

This bill was introduced in the 104th Congress, which met from Jan 4, 1995 to Oct 4, 1996. Legislation not enacted by the end of a Congress is cleared from the books.

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