The Reed Amendment, also known as the Expatriate Exclusion Clause, created a provision of United States federal law (8 U.S.C. § 1182(a)(10)(E)) attempting to impose an entry ban on certain former U.S. citizens based on their reasons for renouncing U.S. citizenship. Notably, entry can be denied to persons who renounced their U.S. citizenship to avoid paying income taxes. The United States is one of two countries in the world that taxes its citizens' income earned abroad for citizens whose primary residence is abroad. The other country to do so is Eritrea.