negotiated by Puerto Rico and the United States. (C) Puerto Rico has full authority and responsibility over its citizenship and immigration laws. Persons who have United States citizenship have a right to retain United States nationality and citizenship for life by entitlement or election as provided by United States law. (D) Birth in Puerto Rico shall cease to be a basis for United States nationality or citizenship, except that children born in Puerto Rico to parents, both of whom are United States citizens, shall be eligible to acquire United States citizenship. The application process for United States citizenship for such children shall be similar to the process for descendants of citizens born in a foreign country, since the children would be born outside the jurisdiction of the United States, despite being children of United States citizens. (E) Puerto Rico enters into Articles of Free Association with the United States, with such devolution and reservation of governmental functions and other bilateral arrangements as may be agreed to by the United States and Puerto Rico under the Articles of Free Association, which shall be terminable at will by either the United States or Puerto Rico at any time. (F) Puerto Rico will no longer be a possession of the United States for purposes of the Internal Revenue Code of 1986 (or any successor code). United States citizens and United States businesses in Puerto Rico will be subject to United States Federal tax laws (as is the case with any other United States citizen or United States business located abroad) and to Puerto Rican tax laws. The status of Puerto Rico as an independent, sovereign nation will be the controlling factor in the taxation of Puerto Rican taxpayers. Puerto Rico will enter into an agreement with the United States to provide for Sovereignty in Free Association that may modify the otherwise-applicable tax rules, subject to negotiation and ratification by Puerto Rico and the United States. (G) The Constitution and the laws of the United States no