United States Citizens Living Abroad Letter to the Speaker of the House and the Chairman of the Senate Foreign Relations Committee.

Dear Mr. Speaker: (Dear Mr. Chairman: )

The enclosed report, prepared in compliance with Section 611 of Public Law 95-426 identifies six Federal statutory and regulatory provisions which discriminate against United States citizens living abroad. The Executive branch has evaluated those provisions and has concluded that changes are warranted in order to resolve certain inequities involving citizenship and veterans and social security benefits. The report also reviews twenty-eight other issues raised by some Americans. living abroad concerning their rights and obligations as U.S. citizens.

This report is the result of a painstaking and earnest review of the many legal provisions affecting our citizens residing abroad. The test for discrimination used was to compare the effect of those provisions on U.S. citizens residing abroad with U.S. citizens living in the United States.

I believe the report responds in a responsible manner to the concern about the situation of Americans residing abroad. I am aware that section 407 of H.R. 3363 just recently enacted, broadens the scope of the report to include the "competitive disadvantage" of Americans abroad compared to nationals of other major trading partners and extends the report's transmittal date until January 20, 1980. Because this report was completed and awaiting my transmittal at the time section 407 was enacted, I believe it best to transmit it now to the Congress for its consideration. I have, moreover, requested the Secretary of the Treasury to prepare an additional report on the taxation of American citizens living abroad compared to the treatment by our major trading partners of their citizens living abroad and to identify any competitive disadvantages that may ensue.

The Administration will continue to work to resolve discriminatory provisions in regulations and in agency procedures affecting Americans living abroad; I am hopeful that inequities which are subject to legislative remedy will likewise be resolved.

Sincerely,

JIMMY CARTER