Eliminate income taxation based on citizenship - instead base it on residence as in almost all other countries.

Citizens of the USA who have no income in the USA have to fill out a complex set of forms in addition to the IRS 1040. These citizens cannot earn Social Security or Medicare benefits and all deductions and credit must first comply with the country of residence. In the end, they have to fill out foreign tax credits (IRS 1116) and other specific forms (i.e. IRS-2555) to wind up with a zero balance anyway. This group of US citizens is discriminated against without justification because of an idea that they are getting away with something - they are not. US citizenship entails rights, privileges, and obligations. Filling out meaningless tax forms does not serve any purpose except to produce income for accountants.It also requires many IRS employees to be paid to deal with this.