The man pushing tough new US tax legislation - which targets companies reincorporating to Bermuda - is Richard Neal, a Democratic congressman out of Massachusetts.

Mr. Neal, 53, was first elected to the House of Representatives in 1988. And he has been the at-large Democratic Whip since 1992.

He is a member of the House Ways and Means Committee with biographical material on his Website citing him as playing "an active role in creating policies relating to taxation, trade, welfare, health care, pensions, Medicare and Social Security".

The recent proposal of new tax legislation (HR 3884) - introduced in Washington on Wednesday - is not the first time Mr. Neal has put forth a bill that could adversely affect the Island's ability to attract international business.

Mr. Neal was - along with Connecticut representative Nancy Johnson - behind the Reinsurance Tax Equity Act 2001, commonly referred to as Johnson-Neal legislation, which proposed to deny tax deductions for reinsurance premiums paid to companies based in low-tax jurisdictions. Bermuda insurance companies, particularly ACE and XL, were reported as targets of that proposed legislation.

The latest proposal of legislation, which would likely be called the Corporate Expatriation Bill, would aim to prevent corporations from avoiding US income tax by reincorporating in a foreign country.

Bermuda has come under fire as the companies being scrutinised - such as Tyco, Stanley Works, Cooper Industries and Ingersoll-Rand - have either moved their place of incorporation or stated the intention of reincorporating on the Island.

It is not known if Mr. Neal has ever visited Bermuda.