The Expatriation Rules Undergo 'Heart' Surgery: The New 'Exit Tax' on Expatriates Under the Heroes Earnings Assistance and Relief Tax Act (HEART)
The Florida Bar
Speaking Engagement
July 2008
Jennifer J. Wioncek presents at "The Expatriation Rules Undergo 'Heart' Surgery: The New 'Exit Tax' on Expatriates Under the Heroes Earnings Assistance and Relief Tax Act (HEART)," event hosted by The Florida Bar Tax Section.
Related Practices
RELATED PEOPLE
Practice Group Leader, Tax & Private Wealth, Head of Domestic Private Client Services
YOU MIGHT ALSO LIKE
September 18, 2026, is the deadline to file a late 2026 homestead exemption application in Miami-Dade and Broward Counties. With Amendment 3 on the November ballot tied to December 31 residency, missing this deadline could create real complications for establishing 2026 homestead status.
On September 9, 2026, the EPA and Army Corps proposed limiting "waters of the United States" to perennial waterbodies, a move that could remove many seasonal wetlands from federal permitting requirements nationwide.
Florida voters will consider Amendment 3 this November, a proposal that could significantly increase homestead exemptions while creating new timing considerations for prospective residents.