American Citizens Abroad (ACA) and Americans for Tax Reform (ATR) Join Efforts to End Double Taxation on Americans Overseas

WASHINGTON, DC (May 12, 2025) -- Today, American Citizens Abroad (ACA) and Americans for Tax Reform (ATR) announced a collaboration to advocate for the end of double taxation on Americans living abroad by implementing a residency-based taxation (RBT) system. 

"This effort aims to reform the outdated, harmful 'citizenship-based taxation' model that the United States currently uses," said Marylouise Serrato, Executive Director of ACA. "Reform is critically needed -- and we look forward to working with the Trump Administration and Congress to modernize this tax policy for the benefit of the American people and the economy." 

Unlike virtually every other country, which uses an RBT system -- where citizens are taxed based on their country of residence -- the U.S. taxes its citizens on worldwide income, regardless of where they live or earn. This practice often results in costly and burdensome double taxation for millions of Americans abroad. It not only penalizes American entrepreneurs seeking to expand internationally, but also discourages U.S. companies from hiring American workers for overseas positions due to the excessive tax implications.

The ACA-ATR effort comes at a pivotal time as discussions surrounding the renewal of the Tax Cuts and Jobs Act (TCJA) gain momentum in Congress. ACA and ATR are urging lawmakers to incorporate RBT into any forthcoming tax legislation, emphasizing the policy's broad bipartisan appeal and the feasibility of implementing it in a revenue-neutral manner, supported by commonsense safeguards and oversight measures.

"ATR has been pushing for residency-based taxation and stopping this discriminatory and outdated system," said Grover Norquist, President of ATR. "Every other country is right to use a residency-based system. American business suffers real add-on consequences when Americans lose out to foreign citizens for international positions. We're proud to support this collaboration to end double taxation on Americans around the world."

"Now is the time to make your voice heard to end double taxation on Americans overseas. We hope more groups will join our efforts and contact Congress to pass this pro-growth policy -- that ACA has shown can be revenue neutral -- in the tax bill this year," said Serrato. 

In addition to this new collaboration with ATR, ACA is also a member of and partners with a wide array of organizations including those in the RBT Coalition. 

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For more information about American Citizens Abroad, please contact Marylouise Serrato at +1 202 322 8441 or [email protected]. 

About American Citizens Abroad
ACA, Inc. is a Washington, D.C. based, non-profit (501c4), non-partisan, advocacy organization that represents the legislative and regulatory concerns of the 5.2 million U.S. citizens living overseas to the U.S. Government. ACA favors a balanced approach and supports tangible results and practical solutions. ACA does this through advocacy, education, and research on behalf of the ACA estimated 5.2 million U.S. citizens living and working abroad. With a nearly 50-year track record, ACA is uniquely positioned to advocate given our long-standing reputation in Washington, DC, our professionalism and our proximity to Capitol Hill and stakeholders. For more information, please visit: https://www.americansabroad.org/.  

About Americans for Tax Reform
Americans for Tax Reform believes in a system in which taxes are simpler, flatter, more visible, and lower than they are today. The government's power to control one's life derives from its power to tax. We believe that power should be minimized. ATR was founded in 1985 by Grover Norquist at the request of President Reagan. For more information, please visit: https://atr.org/.