Proposal by @JoeBiden to increase the GILTI tax has particularly vicious implications for #Americansabroad

John Richardson has written a blog post about Joe Biden’s tax proposals which would DOUBLE the GILTI tax on overseas Americans. We have provided an excerpt below, but click here for the full post.

Joe Biden’s proposals (as reported by Tax Foundation) include:

1. Raising the US corporate tax rate to 28%

2. Raising the GILTI tax rate to 21%

Individual American entrepreneurs with CFCs have born the brunt of the GILTI Tax. It’s clear that the United States never considers the effects of its tax policy on Americans abroad. Any worsening of the GILTI regime will make an intolerable tax regime even worse.

It’s difficult to know precisely what the Biden campaign means when it decrees that the GILTI rate should rise to 21% (the top rate of US taxation). Absent the companion proposal to raise corporate rates to 28%, the GILTI rate could move from 10.% percent to 21% (doubling) by simply removing the Section 250 50 percent discount. This would effectively reverse the March 2019 Treasury relief that ensured that Americans abroad (in the context of a Section 962 election) would not be treated worse than corporations.

In any case, regardless of the mechanics, the Biden proposal to make GILTI more punitive, will have a disproportionate impact on individual Americans abroad who run small businesses.

That’s the simple “FATCA Of The Matter!”

John Richardson – Follow me on Twitter @ExpatriationLaw

Joe Biden and Campaign Try to Rewrite the History of Impact of His 1994 Crime Bill on the Black Community

In a recent NPR interview Joe Biden’s Senior Advisor Symone Sanders tried to convince listeners that Biden’s 1994 Crime Bill was a good thing, but the facts show that it was a damaging piece of legislation that led to the mass incarceration of thousands of Black Americans which hurt families, communities and generational wealth.

“Much ink has been spilled about the crime bill and I think if we are going to talk about the crime bill we have to ensure that we are putting it in perspective of the times,  that crime was rampant and many folks across the country — you know African American pastors, Mayors, African American mayors,  the members of Congressional Black Caucus were urged, and were urging for something to happen and that is how the crime bill came about. There were lots of things in the crime bill that folks would say are good…” –Symone Sanders (NPR 6/22/20)

“So, when you take a look at my record, people talk about the crime bill. Crime bill didn’t increase mass incarceration, other things increased mass incarceration and the reason why, if you go back and look, and I know you talk about it, you go back and take a look. That’s why you had the vast majority of the black caucus at the time, supporting the crime bill.….Almost every major city with black mayors supported the crime bill because blacks were getting killed overwhelmingly as well…” -Joe Biden (The Breakfast Club 5/22/20)


  • “A crime against the American people.” –NAACP (Christian Science Monitor, 4/28/94)
  • “I signed a bill that made the problem worse,” he said of the trend toward increased incarceration, “and I want to admit that.” –President Bill Clinton (NAACP, 7/16/2015)
  • “That crime bill was shameful, what it did to black and brown communities like mine [and] low-income communities from Appalachia to rural Iowa. It was a bad bill.”-Senator Cory Booker (The Huffington Post, 5/30/19)
  • “…The hundreds of thousands of Americans unjustly sent to prison for long periods of time, the families torn apart, the effects of mass incarceration we are feeling to this day in New York and all over this country, and look, the crime bill was the foundation of that horrible era of mass incarceration…look at the fact that the bill had a disproportionate impact on African Americans and Latinos…that bill was a huge mistake…” –New York City Mayor Bill de Blasio (CBS News, 5/30/19)
  • “It destroyed entire neighborhoods, destroyed entire communities and we’re still paying the price and suffering from it.” -Patrisse Cullors, Black Lives Matter Co-Founder (LA Times, 6/26/19)
  • “The 1994 federal crime bill that created tough new criminal sentences and incentivized states to build more prisons and pass truth-in-sentencing laws is getting new scrutiny during this 2020 election cycle.” – Udi Ofer, Deputy National Political Director and Director of Campaign for Smart Justice, ACLU (ACLU, 6/4/19)
  • “Many consider the crime bill to be one of the cornerstone statutes that accelerated mass incarceration. But the law’s negative effects did not end there. States and localities were incentivized through a massive infusion of federal funding to build more jails and prisons and to pass so-called truth-in-sentencing laws and other punitive measures that simultaneously increased the number and length of prison sentences while reducing the possibility of early release for those incarcerated. It has been well-documented that these policies were failures.” Ed Chung, Betsy Pearl, Lea Hunter, Center for American Progress (The Center for American Progress , 3/26/19)



  • Joe Biden Played A “Central Role” In Writing And Passing The 1994 Crime Bill  (Joe Biden, Press Release, 10/25/07)
  • The 1994 Crime Bill “Remains the Most Extensive Federal Crime Legislation Ever Passed.” (The Brennan Center, 9/9/19)
  • The Biden Crime Bill Included Measures Many Experts Now Say “Helped Give the U.S. The Highest Incarceration Rate in The World.” ( The New York Times, 8/21/15)
  • After Biden’s Crime Bill, The Incarcerated Population in America Doubled, from 1994 To 2009, With 12 Percent of People Incarcerated in U.S. Jails Reporting Regular Use Of Opioids. (Politico, 5/23/19)
  • The Most Significant and Long-Lasting Impacts of The Legislation Was the Authorization of Incentive Grants To Build Or Expand Correctional Facilities Through The Violent Offender Incarceration And Truth-In-Sentencing Incentive Grants Program. (The Brennan Center, 9/9/19)
  • This Fueled A Prison Construction Boom, For A Period in the 1990s, A New Prison Opened Every 15 Days on Average. (The Brennan Center, 9/9/19)

Joe Biden’s 44-year record is finally being fully examined. His record of making bigoted comments and his long legislative record of advocating for policies that actually hurt Black Americans should be contrasted to President Trump’s four years in office working to advance, support, and empower the Black community.

Now, Team Joe Biden is trying to convince Black American voters that his 1994 Crime Bill really wasn’t that bad for the Black community, and Black leaders were really the ones responsible for it instead of taking responsibility for his poor leadership and policy judgment.

Mr. Paris Dennard
Senior Communications Advisor for Black Media Affairs
Republican National Committee

Biden to be briefly let out to lie

Today, Joe Biden’s handlers will briefly let him out of his basement where he will continue to politicize the coronavirus pandemic and lie about President Trump’s response.

Here are some of the recent successes of President Trump’s coronavirus response that aren’t getting enough attention:

Almost 34 MILLION coronavirus tests have been completed and President Trump recently secured HALF A MILLION doses of remdesivir, a drug that “that if you’re hospitalized can reduce the length of your stay by a third.”

The Trump administration continues to have an all hands on deck response to the pandemic.

And on the economic front, the Small Business Administration has approved more than 4.7 MILLION Paycheck Protection Program loans, worth more than half a TRILLION dollars.

As SBA Administrator Jovita Carranza wrote in a recent op ed, “Nearly half of all PPP loans — both in terms of volume and total value — have gone to low-income counties across the country… And nearly 70 percent of PPP loans have gone to firms with fewer than 10 employees, an important allocation since the average minority-owned small business has eight employees.”

However, Biden has a problem: He has trouble recalling basics about the coronavirus.

Last week Biden falsely claimed over 120 million Americans have died from the coronavirus.

(For those keeping track at home, in the past couple of years, Biden has said upwards of 270 MILLION Americans have been killed. What??)

Bottom Line: It’s disgusting to watch Joe Biden spread lies about President Trump’s aggressive response to the coronavirus pandemic when Biden has a vested interested in politicizing the pandemic to further his political career.

Steve Guest

Rapid Response Director

Republican National Committee

No vote, no debate: Senate Democrats emulate their left-wing mob

Today, Democrats shut down progress without even a debate. Just to keep the angry leftist mob they are beholden to happy.

Democrats claim they took a principled stand against Sen. Tim Scott’s (R., S.C.) police reform bill – which they opposed “before he even finished writing it.”

Chuck Schumer says there is a “desperate need for reform” – so much that Democrats sabotaged any hope of passing police reform this year, delaying congressional action for at least 6 months.

Democrats say it’s a “sham” to make lynching a federal hate crime, incentivize banning chokeholds, provide more de-escalation training, and launch two commissions to study inequality.

Nancy Pelosi reprehensibly laid down the marker yesterday, smearing the first Black man to ever serve in both chambers of Congress, as “trying to get away with murder, actually, the murder of George Floyd.” This after Democrats called Sen. Scott’s passionate efforts against inequality in policing a “token” approach.

It’s not about progress. It’s all about politics.

In the Democrat Party, to get ahead you have to block advancement for the American people. To get higher on Joe Biden’s list of women, Kamala Harris led the way to block a bill that includes reforms, such as more body cameras and more de-escalation training, supported by over 90% of Democrats.

Why? Because “she would have faced considerable backlash from activists.”

This is not a principled stand. It’s politics at a base-level that they think will help them in November. Americans see through it, and they see President Trump and Republicans are the only ones working towards solutions.

Bottom line: Democrats don’t want to deliver, they just want to divide.

Liz Harrington

RNC National Spokesperson

RNC Intervenes in Democrat Lawsuit to Protect Election Integrity in Florida

WASHINGTON – Today, the Republican National Committee, the National Republican Congressional Committee, and the Republican Party of Florida intervened in a radical lawsuit that Democrats brought in Florida as part of their nationwide assault on the integrity of our elections.

“Democrats never let a crisis go to waste, and they are using a pandemic to completely destroy the integrity of our elections. Their latest attempt to circumvent election law in Florida would allow paid operatives to go door-to-door to collect and deliver thousands of ballots, as well as allow votes to be counted after Election Day. This unnecessarily exposes Florida to potential fraud. Republicans will not sit on the sidelines while Democrats try to sue their way to victory in 2020 because they know they cannot beat President Trump in November.” – RNC Chairwoman Ronna McDaniel

“Democrats continue to try and use every trick in the book to unfairly tilt the election in their favor. The NRCC is proud to partner with the RNC and the Florida GOP to stop Democrats’ unconstitutional efforts to rob Floridians of their voting rights.” – NRCC Chairman Tom Emmer

“Once again national Democrats are coming into Florida trying to change our election laws by judicial fiat right before the 2020 election in an attempt to steal as many votes as possible in President Trump’s home state. We will do whatever we can to defeat this partisan lawsuit and ensure that every eligible voter in Florida has the opportunity to vote safely and securely.” – RPOF Chairman Joe Gruters

Democrats’ Election Power Grab in Florida:

This case is a prime example of Democrats and their liberal allies seeking to exploit coronavirus as an excuse to attack popular election integrity measures by asking judges to legislate from the bench. Democrats sued Florida and all 67 of its county supervisors of elections, demanding they willfully ignore and violate Florida election law by:

Prohibiting enforcement of the state’s ban on ballot harvesting. Despite their fear mongering over the dangers of voting in person in Wisconsin, Democrats are happy to facilitate the spread of coronavirus and jeopardize the integrity of the ballot through door-to-door ballot harvesting if it will help them politically.

Allow ballots to be counted after Election Day. By forcing the state to count ballots that arrive after Election Day, county election offices will be needed to verify ballots for weeks after the election, potentially delaying the outcome of the election and opening the door for fraud and unnecessary litigation. A recent Democrat-leaning survey showed that 83% of voters support a ballot receipt deadline of Election Day, and the RNC recently won a big victory at the U.S. Supreme Court, which denied Democrats’ attempts at allowing ballots to be cast and counted after Election Day.

The RNC’s intervention in Neilsen v. DeSantis comes on the heels of another recent legal victory in Florida, in which the party defended Florida’s longstanding ballot order law against a challenge by Democrats. As a result, President Trump will appear at the top of Florida’s ballot.

The RNC continues to fight back against the Democrats’ assault on the integrity of our elections by intervening in left-wing backed lawsuits across the country. On Wednesday, Chairwoman McDaniel demanded Nevada’s Attorney General investigate election chaos brought on by a similar Democrat lawsuit. Last week, the Pennsylvania Supreme Court handed us a big victory, throwing out a left-wing lawsuit to allow ballots to be counted after Election Day. Similar radical lawsuits are being fought in states like Michigan, New Mexico, and Arizona. The RNC recently doubled its legal budget to $20 million to fight these efforts, and you can learn more about them at

Promises Made, Promises Kept

President Trump made promises to the nation. Read here to see how he has kept them.