(This measure has not been amended since it was introduced. The summary of that version is repeated here.)
Expresses the sense of the Senate that: (1) Congress should give priority to passing legislation to provide tax relief for U.S. military personnel, including those serving in the National Guard and Reserves, and the employers of active duty members of the National Guard and Reserves; and (2) the cost of such tax relief should be offset by legislation which prevents individuals from avoiding taxes by renouncing United States citizenship.