Mr. Speaker. that some Samoans do find themselves in situations where they become liable for Federal income taxes. for example. by serving in the U.S. Armed Forces. but they also find that they cannot claim deductions for their dependents if those dependents are also noncitizen nationals. which is usually the case. My bill then. Mr. Speaker. will amend section 152(b) (3) of the Internal Revenue Code of 1954 to allow Samoan nationals the same tax treatment as all other citizens of the United States under the law. including those who are residents in other noncontiguous territorial possessions. The Department of the Interior has recommended the adoption of this legislation to extend fairplay to Samoans. and the Bureau of the Budget has also indicated that it has no objection to such legislation. I. therefore. urge early favorable consideration of this bill for equitable treatment of noncitizen nationals who pay taxes on the same basis as bona fide citizens of this country.
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noncitizen