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View Full Version : 330 info, Grassley is an asshole !


tavarich
06-16-06, 01:26 PM
Cap for expat taxes is lifted in new plan
By Brian Knowlton - International Herald Tribune
Thursday, June 15, 2006, 02:01





WASHINGTON - A Republican senator has introduced legislation to eliminate the cap on income that Americans working abroad can earn without having to pay both local and U.S. taxes on it, a change meant to make American businesses more competitive and bring the United States in line with nearly every other country.

The tax proposal, by Senator Jim DeMint of South Carolina, comes days before several groups representing Americans overseas - united in outrage over a recent tax-law change that they say will mean crippling tax bills for some, possibly forcing many home - are to meet here to plan strategy and confer with lawmakers.

"This is an American competitiveness issue," DeMint said. "We are the only industrialized country that punishes its workers with a double tax for competing in a global economy. I've had international companies tell me they won't invest in America or Americans because this tax makes it more expensive than hiring someone from Canada or Europe."

Andy Sundberg, a director of American Citizens Abroad, called the DeMint proposal "a great initiative." In a phone interview from Geneva, he said that it would partly offset the recent tax-law change engineered by Senator Charles Grassley, Republican of Iowa, which he described as "this abomination."

Sundberg and others who follow the issue said the DeMint language had good prospects, at least in the medium term, if framed as a way to improve U.S. competitiveness - an issue dear to President George W. Bush. They portrayed the recent vote changing the tax law as a fluke - a last-minute addition to a larger bill to extend capital-gains and dividend-tax reductions - that does not represent congressional feeling. Even DeMint, a former businessman considered a resolute free-trader and determined tax-cutter, voted for the underlying bill.

"I fully expect DeMint will very easily get 30 Republican co-sponsors, which automatically will make this a serious proposal," said Daniel Mitchell, an economist at the Heritage Foundation, a conservative research center in Washington.

Mike Jones, the Washington representative of the American Business Council of the Gulf Countries, said 28 lawmakers had offered their informal support. His organization is one of four regional umbrella groups of American chambers of commerce; the four will hold a rare meeting in Washington this weekend to plan strategy on the tax law.

"We're going to try and combine all our efforts and really go at this thing hard," Jones said. But given Congress's charged schedule in an election year, congressional aides predicted no final action before the end of the current term or the start of the next.

The change that has mobilized expatriates and business groups retroactively increases taxes on Americans living abroad. The new law raises the foreign-earned income protected from U.S. taxation from $80,000 to $82,400. But because it raises taxes on additional compensation and caps housing allowances, it could quadruple the tax burden on some overseas Americans, while leaving others untouched.

The highest impact will be in low-tax countries with high housing costs. "If you work in a low-tax jurisdiction - Switzerland, Hong Kong or the Mideast countries, the oil-producing countries - being an American means you have a 20 to 30 percent competitive disadvantage," Mitchell said. "American expats are completely priced out of the market now."

Sundberg predicted "relatively massive layoffs of Americans working in countries that have particularly high housing costs. It's going to do devastation in Japan."

Jones told of a teacher at an American school in Saudi Arabia who faces "a tremendous tax increase," adding: "It's probably not worth his while to stay." And The New York Times described an Iowa couple in Singapore who expect to owe $20,000 to $25,000 more in U.S. taxes, up from $5,000 last year, while paying $20,000 to Singapore.

Many in Congress have been less than sympathetic to overseas Americans, whom they see as enjoying tax breaks unavailable at home, but past efforts to trim those breaks have been defeated.

The Grassley language, however, was inserted before opponents could mobilize. Now, expatriate groups and businesses organizations, joined by several conservative think tanks in Washington, are seeking to make themselves heard.

DeMint's proposal has been endorsed by Americans for Tax Reform - whose president, Grover Norquist, is influential in conservative circles - the National Taxpayers Union and the Small Business & Entrepreneurship Council. "Congress should immediately repeal any taxation of foreign earned income for U.S. workers," Norquist said.

WASHINGTON A Republican senator has introduced legislation to eliminate the cap on income that Americans working abroad can earn without having to pay both local and U.S. taxes on it, a change meant to make American businesses more competitive and bring the United States in line with nearly every other country.

The tax proposal, by Senator Jim DeMint of South Carolina, comes days before several groups representing Americans overseas - united in outrage over a recent tax-law change that they say will mean crippling tax bills for some, possibly forcing many home - are to meet here to plan strategy and confer with lawmakers.

"This is an American competitiveness issue," DeMint said. "We are the only industrialized country that punishes its workers with a double tax for competing in a global economy. I've had international companies tell me they won't invest in America or Americans because this tax makes it more expensive than hiring someone from Canada or Europe."

Andy Sundberg, a director of American Citizens Abroad, called the DeMint proposal "a great initiative." In a phone interview from Geneva, he said that it would partly offset the recent tax-law change engineered by Senator Charles Grassley, Republican of Iowa, which he described as "this abomination."

Sundberg and others who follow the issue said the DeMint language had good prospects, at least in the medium term, if framed as a way to improve U.S. competitiveness - an issue dear to President George W. Bush. They portrayed the recent vote changing the tax law as a fluke - a last-minute addition to a larger bill to extend capital-gains and dividend-tax reductions - that does not represent congressional feeling. Even DeMint, a former businessman considered a resolute free-trader and determined tax-cutter, voted for the underlying bill.

"I fully expect DeMint will very easily get 30 Republican co-sponsors, which automatically will make this a serious proposal," said Daniel Mitchell, an economist at the Heritage Foundation, a conservative research center in Washington.

Mike Jones, the Washington representative of the American Business Council of the Gulf Countries, said 28 lawmakers had offered their informal support. His organization is one of four regional umbrella groups of American chambers of commerce; the four will hold a rare meeting in Washington this weekend to plan strategy on the tax law.

"We're going to try and combine all our efforts and really go at this thing hard," Jones said. But given Congress's charged schedule in an election year, congressional aides predicted no final action before the end of the current term or the start of the next.

The change that has mobilized expatriates and business groups retroactively increases taxes on Americans living abroad. The new law raises the foreign-earned income protected from U.S. taxation from $80,000 to $82,400. But because it raises taxes on additional compensation and caps housing allowances, it could quadruple the tax burden on some overseas Americans, while leaving others untouched.

The highest impact will be in low-tax countries with high housing costs. "If you work in a low-tax jurisdiction - Switzerland, Hong Kong or the Mideast countries, the oil-producing countries - being an American means you have a 20 to 30 percent competitive disadvantage," Mitchell said. "American expats are completely priced out of the market now."

Sundberg predicted "relatively massive layoffs of Americans working in countries that have particularly high housing costs. It's going to do devastation in Japan."Many in Congress have been less than sympathetic to overseas Americans, whom they see as enjoying tax breaks unavailable at home, but past efforts to trim those breaks have been defeated.

The Grassley language, however, was inserted before opponents could mobilize. Now, expatriate groups and businesses organizations, joined by several conservative think tanks in Washington, are seeking to make themselves heard.

DeMint's proposal has been endorsed by Americans for Tax Reform - whose president, Grover Norquist, is influential in conservative circles - the National Taxpayers Union and the Small Business & Entrepreneurship Council. "Congress should immediately repeal any taxation of foreign earned income for U.S. workers," Norquist said.

HeadRat
06-16-06, 10:28 PM
Again I ask, :wtf is going on in Iowa? Must be smoking all the corn.

tavarich
06-21-06, 04:58 PM
Expert Explains New Tax Changes for Overseas Americans
By Jane Bruno, JD, LLM (Taxation)



On May 17, 2006, President Bush signed into law tax legislation with the interesting title of “The Tax Increase Prevention Reconciliation Act of 2005”. This awkwardly worded law seems to suggest that taxes would not increase, even though it holds out no promise of them being reduced. But Americans living overseas will have a big surprise come tax filing time in 2007. Not only will many expats owe more US tax, but they will find the tax changes apply retroactively to January 2006.



How did this happen? It seems that Senator Grassley (R-Iowa) pushed through these provisions at the eleventh hour so there was not time to mount a meaningful lobby against them. Keep in mind, though, that there have been other attempts to erode the tax benefits of living overseas. The last effort several years ago would have eliminated the foreign income exclusion entirely and was introduced by a Democrat!


What exactly has been changed in the tax law for expats? There are three primary changes, any one of which may or may not affect you.

Number One

The good news first: The foreign earned income exclusion will actually increase in 2006 to $82,400 (up from $80,000). The exclusion was scheduled to be indexed for inflation in 2008 in any case, and the new law just puts that in place sooner.

Number Two

The foreign housing exclusion has been capped at 30% of the earned income exclusion (minus 16% of the foreign income exclusion or $11,586 for 2006) whereas formerly there was no cap at all on this exclusion. The housing exclusion is in addition to the foreign income exclusion and was originally designed to help offset the higher cost of overseas housing, using an assumption that housing in the US would cost an amount equal to 16% of the salary of a US government employee grade GS-14, step 1. The theory, notwithstanding this rather random selection of a dollar value, was that Americans living overseas should not be penalized by having higher housing costs and also potentially having to pay tax on money given by their employer to help offset that housing cost.

So, in a simple example, suppose Mr. Taxpayer has $85,000 of foreign income and is reimbursed $4,000 a month for his housing. His total income is $133,000 ($85,000 + $48,000). Under the old law, Mr. T could exclude $80,000 in income and $36,106 in housing expense ($48,000 - $11,894 (the base housing amount in 2005)) for a total of $116,106.


Under the new law, same facts, Mr. T could exclude $82,400 in income and $13,134 in housing exclusion (30% of $82,400 – $11,586) for a total of $95,534. This means Mr. T will have to report an additional $20,572 in taxable income.

NOTE #1: In high tax countries, some or all of the US income tax may be offset by the foreign tax credit which remains unchanged.

NOTE #2: There is authority in the new law for the housing cost limitation to be adjusted based on geographic differences in housing costs.

Number Three

The potentially most expensive change for Americans overseas provides that income and housing expense excluded for tax purposes must be included for purposes of determining the marginal tax rate on other taxable income.


Applying this to the example above, under the old law, Mr. T was subject to tax on $16,894 (the difference between $133,000 and $116,106). His marginal rate would be that of a taxpayer with $16,894 of income (around 10.6 % for married, filing joint). Under the new law, Mr. T would be taxed on $37,466 of income (the difference between $133,000 and $95,534) and that income would be taxed at the marginal rate of a $133,000 income taxpayer (around 35.7 %).

Summary

These changes have caused quite a stir in the expat community. Some taxpayers won’t be affected at all (especially those that make below the exclusion amount, live in high tax countries, or mostly live on retirement income which is taxed anyway). Others will see their US taxes rise dramatically. If you are among the latter group, you may want to join the effort to have this tax provision repealed.

HeadRat
06-21-06, 08:07 PM
Tav, man, I love all the info you bring to the site, sometimes I just don't like what it is. However, I'm not going to shoot the messenger :cheers Just going to head over to Iowa and :AR15 Congress.

***The above is a JOKE and NOT meant by ANY MEANS to be taken seriously. Any and all Iowa reps, PLEASE refrain from hate mail***

Pops
06-22-06, 03:10 AM
Don't you guys remember "whatch my mouth, no new taxes"? And sure enough, no new taxes came out of his mouth.:wtf

OH well, wrong Bush.

damn no proof reading....watch my my mouth, don't know what a whatch is.

Junior
06-22-06, 07:52 AM
Thought it was "read my lips....". Watch my mouth sounds more like something Dubya would say.

Pops
06-22-06, 09:08 AM
Right on both counts, Junior:cheers