2026 International Member Survey on taxation, compliance and other policies. 

Some highlights from the study:

• 88% of respondents support Residence-based taxation
• 77% of respondents say double taxation is affecting them
• 86% of respondents find U.S. tax compliance onerous
• 68% of respondents have experienced banking or investment restrictions

Results of ACA’s fall 2025 membership survey on taxes, compliance and other policies. - American Citizens Abroad

Washington, DC
September 16, 2025

American Citizens Abroad Global Foundation commissions study analyzing revenue effects of residence-based taxation

American Citizens Abroad Global Foundation (ACAGF) has commissioned a national accounting firm to prepare a report on the revenue effects of legislation to enact residence-based taxation of American citizens abroad.

This study comes at a time Congress is considering enacting some version of residence-based taxation (RBT), making U.S. tax policy more competitive with foreign countries and putting Americans first for jobs and increasing the presence of U.S. vendors and suppliers globally.

President Trump, in his campaign last year, said “Once and for all, I’m going to end double taxation on our overseas citizens.”

Representative LaHood (R-IL) plans to re-introduce his "Residence Based Taxation for Americans Abroad Act" (H.R.10468) bill (which would end double taxation), originally introduced last Congress, but it has not received a score from any budget office or agency. 
 
“The revenue estimates – the numbers – are critical. They are the ‘coin of the realm’ when it comes to crafting detailed provisions and convincing Members that RBT is the way to go,” said Charles Bruce, Chairman, ACAGF.
 
ACAGF has studied the revenue score of RBT since 2016 and will now have updated estimates for American Citizens Abroad, Inc. (ACA) membership and policymakers. 

“The two prior studies by ACAGF laid the groundwork on modeling techniques and key data,” said Jonathan Lachowitz, Chairman, ACA. “They are references to prior work on Capitol Hill. This new work will update and build upon this prior work and show Members – particularly the new Members of Congress – how this can work for their constituents without negative trade-offs.” 
 
“We hope to see legislation before the end of the year. That’s our goal, and we think it’s doable,” Marylouise Serrato, Executor Director, ACA. “Together with many others in the Americans overseas community, we are doing everything possible to make this happen. It will benefit Americans overseas currently at a disadvantage to foreign workers as well as help U.S. based exporters.”

Track latest developments by going to https://www.americansabroad.org/.

For additional information, contact Charles Bruce at [email protected].

Washington, DC

August 24, 2022

American Citizens Abroad (ACA) publishes new webinar to explain updated research report in support of residence-based taxation

Washington, DC

April 13, 2021

American Citizens Abroad Global Foundation (ACAGF) announces fundraising campaign to raise $75,000 to support research work for Residence-Based Taxation.

Washington, DC

March 10, 2020

Glen Frost appointed President of Americans Citizens Abroad Global Foundation (ACAGF)

American Citizens Abroad Global Foundation (ACAGF), the sister educational and research organization to American Citizens Abroad (ACA) announced today that Glen Frost has been appointed to serve as President of American Citizens Abroad Global Foundation. Glen will also continue to serve as Associate Legal Counsel for both organizations. In these roles, he strives to promote the well-being of U.S. citizens abroad. Glen accomplishes this by working with the foundation to (1) identify critical issues and activities that impact Americans abroad; (2) analyze and develop information about these subjects; and (3) ensure that such information is provided to all affected parties—both individuals and governments—and widely disseminated otherwise. Glen is also the managing partner for Frost & Associates, LLC. He focuses his national and international practices on tax controversy and tax planning matters, business law matters, and estate planning matters and has been awarded Martindale-Hubbell’s AV Preeminent® Lawyer Rating. Glen earned his JD and LL.M. in Taxation from University of Baltimore School of Law. He is also a licensed Certified Public Accountant and Certified Financial Planner™.

Washington, DC

March 25, 2019

On March 13^th and 14^th, American Citizens Abroad (ACA) and American Citizens Abroad Global Foundation (ACAGF) hosted two webcasts updating the community on the recently introduced legislation, Tax Fairness for Americans Abroad Act (TFAA).

American Citizens Abroad (ACA) announced today that it has accomplished its goal of $75,000 to fund its efforts for Residency-based taxation (RBT).

Washington, DC

November 21, 2017

ACA’s sister organization, American Citizens Abroad Global Foundation (a section 501(c)(3) charitable organization) began a crowd-funding campaign in March to raise funds for revenue estimation of its RBT approach and to present this work to key offices in the Administration and Congress. On November 7th, District Economics Group (DEG), an independent economic consulting firm, concluded the work and determined that “it would be possible to reach a revenue neutral budget score within the ten-year congressional budget window of 2018 through 2027.” 

March 21, 2017
Washington, DC
 
Congress is slated after the summer recess to take up the issue of comprehensive tax reform. The upcoming tax-reform process is focusing on residence-based taxation changes for US foreign businesses, and American Citizens Abroad (ACA) advocates working to persuade Congress that the tax law should include residence-based taxation for individuals as well. Currently, Americans living overseas are taxed in the US based on citizenship.

Now’s The Time – Start Taxing Americans Abroad Like Other Countries Tax Their Citizens

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