118 STAT. 1570 PUBLIC LAW 108–357—OCT. 22, 2004 and continues to be a citizen of such other country, and ‘‘(ii) the individual has had no substantial contacts with the United States. ‘‘(B) SUBSTANTIAL CONTACTS.—An individual shall be treated as having no substantial contacts with the United States only if the individual— ‘‘(i) was never a resident of the United States (as defined in section 7701(b)), ‘‘(ii) has never held a United States passport, and ‘‘(iii) was not present in the United States for more than 30 days during any calendar year which is 1 of the 10 calendar years preceding the individual’s loss of United States citizenship. ‘‘(3) CERTAIN MINORS.—An individual is described in this paragraph if— ‘‘(A) the individual became at birth a citizen of the United States, ‘‘(B) neither parent of such individual was a citizen of the United States at the time of such birth, ‘‘(C) the individual’s loss of United States citizenship occurs before such individual attains age 181 2, and ‘‘(D) the individual was not present in the United States for more than 30 days during any calendar year which is 1 of the 10 calendar years preceding the individ ual’s loss of United States citizenship.’’. (3) CONFORMING AMENDMENT.—Section 2107(a) is amended to read as follows: ‘‘(a) TREATMENT OF EXPATRIATES.—A tax computed in accord ance with the table contained in section 2001 is hereby imposed on the transfer of the taxable estate, determined as provided in section 2106, of every decedent nonresident not a citizen of the United States if the date of death occurs during a taxable year with respect to which the decedent is subject to tax under section 877(b).’’. (b) SPECIAL RULES FOR DETERMINING WHEN AN INDIVIDUAL IS NO LONGER A UNITED STATES CITIZEN OR LONG TERM RESI DENT.—Section 7701 (relating to definitions) is amended by redesig nating subsection (n) as subsection (o) and by inserting after sub section (m) the following new subsection: ‘‘(n) SPECIAL RULES FOR DETERMINING WHEN AN INDIVIDUAL IS NO LONGER A UNITED STATES CITIZEN OR LONG TERM RESI DENT.—An individual who would (but for this subsection) cease to be treated as a citizen or resident of the United States shall continue to be treated as a citizen or resident of the United States, as the case may be, until such individual— ‘‘(1) gives notice of an expatriating act or termination of residency (with the requisite intent to relinquish citizenship or terminate residency) to the Secretary of State or the Sec retary of Homeland Security, and ‘‘(2) provides a statement in accordance with section 6039G.’’. (c) PHYSICAL PRESENCE IN THE UNITED STATES FOR MORE THAN 30 DAYS.—Section 877 (relating to expatriation to avoid tax) is amended by adding at the end the following new subsection: ‘‘(g) PHYSICAL PRESENCE.—
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