American Citizens Abroad (ACA) proud to be part of the new Residence-Based Taxation (RBT) Coalition.


American Citizens Abroad (ACA) proud to be part of the new Residence-Based Taxation (RBT) Coalition.


A group of organizations have joined together to form the Residence-Based Taxation (RBT) Coalition. American Citizens Abroad (ACA) is proud to be part of this group of advocacy, think tank and professional organizations that support the adoption of residence-based taxation. The purpose of the RBT Coalition is to focus on the need for tax reform for Americans who are living and working overseas and to support enactment of residence-based taxation. The RBT Coalition will present widely-accepted arguments, research and documentation in favor of residence-based taxation, making information available to the US Government, the media and the public. All materials will be approved by members.

The US taxes its citizens based on a regime often referred to as Citizenship-Based Taxation (CBT),  which taxes US citizens living abroad on all their income, including both US and foreign earned or sourced income. Residence-based taxation (RBT) would allow US citizens living overseas to exclude from US taxation foreign earned income – income not in connection to any economic activity in the United States, only taxing them on income earned or sourced in the US.

Currently the RBT Coalition is made up of: Association of Americans Resident Overseas (AARO), American Citizens Abroad (ACA), Americans Overseas, Bright!Tax, Dunhill Financial, National Taxpayers Union (NTU), Swiss American Chamber of Commerce, White Lighthouse Investment Management. Membership is open and will grow as groups come forward to identify themselves with this effort.

“Historically all the Coalition partners have advocated for tax reform for Americans overseas.  Now ACA is joining forces with other organizations to demonstrate to the US Congress and Administration that residence-based taxation has broad support from the business, tax advocacy and professional community,” said Charles Bruce, ACA Legal Counsel and Chairman of ACA’s sister organization ACA Global Foundation

The RBT Coalition will not posit any specific tax reform platforms or proposals but, as approved by members, will provide those responsible for tax reform with the data, information, background, and details as to why residence-based taxation should be enacted. RBT Coalition members will bring a wealth of knowledge not only on the tax and compliance issues of Americans living and working overseas, but also information on the demographic and financial make-up of the community.

“ACA believes that tax legislation will be a priority with the incoming US Congress and Administration and it is time for Representatives, Tax Committees and offices on Capitol Hill to consider the tax issues of Americans living and working overseas. Information and work developed by individual RBT Coalition participants will be key for those in Washington, DC who are working on tax legislation and regulatory reform,” said Marylouise Serrato, ACA Executive Director

For more information on the RBT Coalition please visit: or contact us at [email protected]

For more information on ACA and ACAGF please visit: