In op-ed yesterday, Rep. Ginny Brown-Waite (R-FL) refused to apologize again for referring to Puerto Ricans and Guamanians as “foreign citizens” while also misstating more facts about their citizenship:
“In my original statement on the stimulus package I used the same word that the IRS uses to describe income earned in Puerto Rico…foreign.” — Rep. Ginny Brown-Waite [Orlando Sentinel, 2/10/08]
VERSUS
“The term ‘foreign country’ does not include U.S. possessions such as Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, the U.S. Virgin Islands, or American Samoa.” — Foreign Earned Income Exclusion – Requirements [IRS.gov]
UPDATE: In fairness to Rep. Brown-Waite, commenter good_golly notes that other sections of the tax code do include Puerto Rico and Guam under the term “foreign country.”
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