United States · Bill · S
S. 867 (97th)
Expatriates Tax Act of 1981
Introduced
2 April 1981
Last action
—
Status
Subcommittee on Taxation and Debt Management. Hearings held.
Sponsors
—
Subjects
Discovery layer
Source updated
29 August 2025
Summary
Expatriates' Tax Act of 1981 - Amends the Internal Revenue Code to exclude from gross income 80 percent of the income earned by a U.S. citizen from sources in a foreign country if: (1) the taxpayer establishes that he is a bona fide resident of that country; or (2) during any period of 12-consecutive months, he is outside the United States for at least 330 full days. Makes such exclusion optional at the election of a taxpayer. Provides that such exclusion does not apply to United States government or military employees living abroad.
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 2 April 1981
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/97th-congress/senate-bill/867
- Open data entity: https://api.congress.gov/v3/bill/97/s/867