Changes to a US tax law that will affect US citizens living in Bermuda will be the subject of a seminar presented next week by James Paul Sabo, president of ETS Ltd and author of the US Tax Issues column in The Royal Gazette.The seminar, which will include tax law changes made by “The American Taxpayer Relief Act of 2012”, will be held in the Bermuda Chamber of Commerce boardroom in Point Pleasant Road, above the Hamilton Ferry Terminal on Monday, January 28, between 12pm and 2pm.“The seminar will cover changes that have been made in the foreign earned income and housing exclusions, personal exemptions and standard deductions,” Mr Sabo said.“It will also discuss the new unified gift/estate tax rates, the applicable exemptions and the changes in the annual gift tax exclusion and the annual gift tax exclusion to non resident spouses.”This seminar is free to Chamber members and $10 for non-members.