12 2 STA T . 1 643PUBLIC LA W 11 0– 24 5—J U NE 1 7, 200 8‘ ‘ (I I )hasbe e n a r es id en tof the U nited S tates (as defined in se c tion 7 7 01 (b)(1)( A )(ii)) for not m ore than 10 ta x ab l e y ears d u rin g the 1 5- taxable year p eriod ending w ith the taxable year during which the expatriation date occurs , or ‘‘(ii)(I) the indi v idual ’ s relin q uishment of United States citi z enship occurs before such individual attains age 1 81⁄2 , and ‘‘(II) the individual has been a resident of the United States (as so defined) for not more than 10 taxable years before the date of relinquishment . ‘‘( C )C OVER E D E XPAT R I ATE S A L SOS UBJ E C TTOTAXAS CITI Z E N S OR RESIDENTS. — In the case of any covered expa- triate who is sub j ect to tax as a citizen or resident of the United States for any period beginning after the expatriation date, such individual shall not be treated as a covered expatriate during such period for purposes of subsections (d)(1) and (f) and section 2 801. ‘‘(2) E XPATRIATE.— T he term ‘expatriate’ means— ‘‘(A) any United States citizen who relinquishes his citizenship, and ‘‘( B ) any long-term resident of the United States who ceases to be a lawful permanent resident of the United States (within the meaning of section 7701(b)( 6 )). ‘‘( 3 ) EXPATRIATION DATE.—The term ‘expatriation date’ means— ‘‘(A) the date an individual relinquishes United States citizenship, or ‘‘(B) in the case of a long-term resident of the United States, the date on which the individual ceases to be a lawful permanent resident of the United States (within the meaning of section 7701(b)(6)). ‘‘( 4 ) R ELIN Q UIS HM ENT O F CITIZENSHIP.—A citizen shall be treated as relinquishing his United States citizenship on the earliest of— ‘‘(A) the date the individual renounces his United States nationality before a diplomatic or consular officer of the United States pursuant to paragraph (5) of section 34 9 (a) of the Immigration and N ationality Act (8 U.S.C. 1481(a)(5)), ‘‘(B) the date the individual furnishes to the United States D epartment of State a signed statement of voluntary relinquishment of United States nationality confirming the performance of an act of expatriation specified in paragraph (1), (2), (3), or (4) of section 349(a) of the Immigration and Nationality Act (8 U.S.C. 1481(a)(1) – (4)), ‘‘(C) the date the United States Department of State issues to the individual a certificate of loss of nationality, or ‘‘(D) the date a court of the United States cancels a naturalized citizen’s certificate of naturalization. Subparagraph (A) or (B) shall not apply to any individual unless the renunciation or voluntary relinquishment is subse- quently approved by the issuance to the individual of a certifi- cate of loss of nationality by the United States Department of State.
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