abstract:The Amnesty Act of May 22, 1872 was a United States federal law that removed voting restrictions and office-holding disqualification against most of the secessionists who rebelled in the American Civil War, except for some 500 military leaders of the Confederacy. The original restrictive Act was passed by the United States Congress on May 1866.
Among the items voted on: The DREAM act, a form of amnesty for illegal aliens who entered the country as young children and attended college or served two years in the military.
President Reagan granted amnesty to illegal immigrants when he signed the Immigration Reform and Control Act of 1986 that affected mostly Latino immigrants living in the United States since 1982.
Due to the nature of amnesty programs--and their potential restrictions--taxpayers who are aware of existing or potential tax liabilities need to act quickly to determine whether they would qualify under an existing or upcoming amnesty program.