Complex sentence: In 2008, Congress enacted the Heroes Earnings Assistance and Relief Act that imposes a penalty--an "exit tax" or expatriation tax--on certain people who give up their U.S. citizenship or long-term permanent residence.
Split into simpler sentences: In 2008, Congress enacted the Heroes Earnings Assistance and Relief Act. The law imposes a penalty--an "exit tax" or expatriation tax--on certain people who give up their U.S. citizenship or long-term permanent residence.