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H.R. 2136 (115th): To amend the Internal Revenue Code of 1986 to provide an exception from certain reporting requirements with respect to the foreign accounts of individuals who live abroad.

We don’t have a summary available yet.

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Apr 25, 2017.


This bill amends the Internal Revenue Code, with respect to reporting requirements that apply to foreign financial institutions and individuals with foreign financial assets, to create exceptions for the foreign accounts of certain U.S. residents or citizens living abroad.