SC2 House Candidate Q&A


About the South Carolina 2nd Congressional District

The South Carolina 2nd District House election is on Tuesday, November 8, 2022, along with other important elections for the Midterms this year. Due to redistricting, the new Ohio 6th district boundaries include all of Lexington, Aiken and Barnwell counties, most of Richland County, and part of Orangeburg County. Click here to see a detailed map to see if you're a South Carolina 2nd district voter. Every vote from abroad matters! The more of us that vote, the more Congress will prioritize Americans abroad issues. This is why it's so important for everyone living abroad to vote. To read more about this race click here.


Judd Larkins

Once elected, will you:

Join the Congressional Americans Abroad Caucus?

Yes

Co-sign these bills that will help Americans abroad?

Yes

Yes

Yes

Yes

Medicare portability: Would you support a pilot program allowing Americans currently receiving all or the majority of their Medicare benefits in the US to have the option of receiving these benefits overseas?

Yes

Residency-based taxation (RBT): A majority of Americans abroad are working and middle class but are subject to excessively complex filing requirements and tax treatment more punitive than if we lived in the US. We suffer from unfair and outdated stereotypes that we are moving abroad to evade paying US taxes, when research confirms that most Americans move abroad to marry a non-US spouse or for work. Would you support adjustments to the tax code that align tax residency with physical residency, provided that they are resilient against abuse and are beneficial to the Internal Revenue Service? Such a change is commonly known and used in the rest of the world as “residency-based taxation.”

Yes, as someone who has lived abroad, particularly Europe, I would be in support of making these changes.

Report of Foreign Bank and Financial Accounts (FBAR): The reporting threshold of $10,000 has not been adjusted for inflation since its introduction in the 1970s. Would you support creating a higher reporting threshold for Americans living abroad and indexing the reporting threshold for inflation?

Yes, I would support creating a higher reporting threshold for Americans living abroad that was indexed for inflation.

Global Intangible Low-taxed Income (GILTI) & Repatriation: Will you support an exemption for small American business owners from the erroneous filing and double taxation from the GILTI tax and retrospective relief from the repatriation tax?

Yes, I will support an exemption for small American business owners from erroneous filing and double taxation from the GILTI tax and retrospective relief from the repatriation tax.

Overall: Will you keep Americans abroad in mind when passing all legislation to ensure no further unintended consequences negatively impact Americans living outside the United States?

Yes