Reuven Avi-Yonah (Michigan), “Taxation and Birthright Citizenship” (Tax Notes, June 8, 2026):

Under the 14th Amendment, individuals who are born in the United States are U.S. citizens and citizens of the state where they reside if they are “subject to the jurisdiction” of the United States. The debate surrounding birthright citizenship focuses on the meaning of jurisdiction in this context. The majority view is that it just means territoriality jurisdiction, so that anyone born within the United States is automatically a citizen regardless of the immigration status of their parents. The minority view is that jurisdiction is related to political allegiance (nationality jurisdiction), which is why children born to diplomats, members of invading armies, and Native American tribes are excluded. This issue is currently before the Supreme Court.

Taxation is related to this debate because it is one of the most important duties of citizenship. Under the Constitution, U.S. citizens are entitled to vote in federal elections, and this right has been gradually expanded by a series of amendments. And voting is tied to taxation. The “no taxation without representation” norm is embedded in the origination clause, which requires that revenue laws originate in the House of Representatives, whose members are elected directly every two years.

The United States is unique in taxing citizens who live abroad permanently. In addition, taxation applies to noncitizens living in the United States, regardless of their immigration status. It is therefore worth exploring the relationship between citizenship and taxation to see whether it can shed some light on the birthright citizenship debate.