People giving up U.S. nationality may be subject to an expatriation tax. Originally, under the Foreign Investors Tax Act of 1966, people determined to be giving up their nationality for the purpose of avoiding U.S. taxation were subject to ten years of continued taxation on their U.S.-source income, to prevent ex-nationals from taking advantage of special tax incentives offered to foreigners investing in the United States. Since 2008, these provisions no longer apply; instead, ex-citizens who meet certain asset or tax liability thresholds pay a capital gains tax on a deemed sale of their U.S. and non-U.S. assets, including retirement accounts, regardless of their reasons for giving up citizenship. The Reed Amendment, a 1996 law, bars former nationals as inadmissible to the United States if the Attorney General finds that they renounced citizenship for purposes of avoiding taxes; however, it has never been enforced. Proposals such as the Expatriation Prevention by Abolishing Tax-Related Incentives for Offshore Tenancy Act to rewrite the Reed Amendment and make it enforceable failed in committee in both 2012 and 2013.