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    Subject Term: "Resident aliens"

    1 publication with a total of 2 open recommendations
    Director: White, James
    Phone: (202) 512-9039

    2 open recommendations
    Recommendation: Given the increasing extent of business travel to the U.S. and the eroding effect of inflation, Congress may wish to consider raising the amount of U.S. income paid by a foreign employer that is exempt from tax for nonresidents who meet the other conditions of the exemption.

    Agency: Congress
    Status: Open

    Comments: As of August 2017, the Congress had not raised the amount of U.S. income paid by a foreign employer that is exempt from tax for nonresidents who meet the other conditions of the exemption.
    Recommendation: Given the difficulty of enforcing the requirement for aliens to obtain certificates of compliance--sailing permits--before departing the country and the existence of withholding requirements and tax treaties, Congress may wish to consider eliminating the sailing permit requirement.

    Agency: Congress
    Status: Open

    Comments: As of August 2017, the Congress has not eliminated the sailing permit requirement.