1990 年代，媒体报道超级富豪为了逃税而放弃美国国籍，引起美国民众不满。 1996 年，国会修改立法，在国税章程中增加了「公布放弃国籍者姓名」的条款。根据 U.S. Code § 6039G，联邦政府机构、法院、国务卿、负责移民事务的部门（移民局），需将放弃美国国籍、或永久居民身份者的信息，发给财政部；财政部长在每个季度结束后 30 天内，在《联邦政府公报》上公布这些人的姓名。
Notwithstanding any other provision of law—
(1) any Federal agency or court which collects (or is required to collect) the statement under subsection (a) shall provide to the Secretary—
(A) a copy of any such statement, and
(B) the name (and any other identifying information) of any individual refusing to comply with the provisions of subsection (a),
(2) the Secretary of State shall provide to the Secretary a copy of each certificate as to the loss of American nationality under section 358 of the Immigration and Nationality Act which is approved by the Secretary of State, and
(3) the Federal agency primarily responsible for administering the immigration laws shall provide to the Secretary the name of each lawful permanent resident of the United States (within the meaning of section 7701(b)(6)) whose status as such has been revoked or has been administratively or judicially determined to have been abandoned.
Notwithstanding any other provision of law, not later than 30 days after the close of each calendar quarter, the Secretary shall publish in the Federal Register the name of each individual losing United States citizenship (within the meaning of section 877(a) or 877A) with respect to whom the Secretary receives information under the preceding sentence during such quarter.
这句话：”the Secretary shall publish in the Federal Register the name of each individual losing United States citizenship (within the meaning of section 877(a) or 877A)“，有一种观点认为仅指那些「依据 877(a) 或 877A 需要缴退籍税的人」，即满足如下三项之一者：（1）净资产在 $200 万美元以上，或（2）在退籍之前 5 年内的平均个人所得税超过某条线者（按通胀浮动，2020 年是 $17.1 万美元），或（3）不填写 8854 表格证明自己在过去 5 年内缴足了税。
不过，我倾向于认同另一种观点：”within the meaning of section 877(a) or 877A” 说的是「877(a) 和 877A 所指的 “losing United States citizenship” 这种行为」，凡是有这种行为的人，姓名都要公布（包括放弃美国国籍、或永久居民身份）；而不是「根据这两项条款需缴纳退籍税的人」。