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President Biden's proposed US Citizenship Act discussed
The first day of the Biden administration on January 20, the President sent a comprehensive immigration reform bill to Congress known as the US Citizenship Act of 2021 (the Act). The language of the bill has not been yet made public, but a fact sheet has been released by the administration. According to a White House press release, the Act is intended to "responsibly manage and secure our border, keep our families and communities safe, and better manage migration across the Hemisphere."
A Tax Alert prepared by EY Law LLP, and attached below, provides additional details.