Section 212 of the law, highlighted by Talking Points Memo, states: ‘Any alien who is a former citizen of the United States who officially renounces United States citizenship and who is determined by the Attorney General to have renounced United States citizenship for the purpose of avoiding taxation by the United States is excludable.’

A link was also posted on TPM to a document that someone would need to file with the U.S. State Department’s Bureau Of Consulate Affairs when renouncing citizenship.

The document says: ‘My renunciation/relinquishment may not exempt me from United States income taxation…I understand that if my renunciation of United States citizenship is determined by the United States Attorney General to be motivated by tax avoidance purposes, I will be found excludable from the United States under Immigration and Nationality Act, as amended.’