and immigration laws. Birth in Puerto Rico or relationship to persons with statutory United States citizenship by birth in the former territory shall cease to be a basis for United States nationality or citizenship, except that persons who have such 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) 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. (E) The Constitution and laws of the United States no longer apply in Puerto Rico, and United States sovereignty in Puerto Rico is ended. (2) Sovereignty in free association with the United States If you agree, mark here _________. (A) Puerto Rico is a sovereign nation that has full authority and responsibility over its territory and population under a constitution of its own adoption, which shall be the supreme law of the nation. (B) Puerto Rico is vested with full powers and responsibilities consistent with the rights and responsibilities that devolve upon a sovereign nation under international law, including its own fiscal and monetary policy, immigration, trade, and the conduct in its own name and right of relations with other nations and international organizations, except as otherwise provided for in the Articles of Free Association to be 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