General Information on the 2013 Tax Treaty between the United States and Poland For the June 15, 2013 Quarterly Meeting of the Michigan Division of the Polish American Congress

By Frank J. Dmuchowski

(June 13, 2013)


The following is a summary of some of the key points which I presented on the KPA segment of the Polish Varieties Program on May 18, 2013 and in an expanded article in the May 29, 2013 issue of Tygodnik Polski. It is important to note that the 2013 Tax Treaty is available in English and Polish on the Polish American Congress National website. Into your browser simply type “” and you will be able to access all of the information.


First— The 2013 Tax Treaty was signed on February 13, 2013 in Warsaw. It is important to note that the treaty does not take effect until it is ratified by the United States Senate and the appropriate body in Poland.  This means that it is the 1974 Tax Treaty that is still in effect.


Second — None of my comments are intended as tax advice. It is wise to contact a competent tax attorney familiar with international tax issues for any of your tax decisions.


Third —why the 2013 Tax Treaty is not likely to be ratified very soon!! (Very Important) An American version of the Liberum Veto


This is not an anti-Polish action.


This treaty is not likely to go before the United States Senate very soon for ratification because of a procedural blocking measure that has been used by Senator Rand Paul, Republican from Kentucky. This is not an anti-Polish issue. Since 2011 Senator Paul has been blocking a number of previous treaties because of his concern that the American government will end up sharing information with foreign countries about American citizens which it should not. The treaties blocked from ratification include Switzerland, Hungary and Luxembourg. Added to the list of block treaties will most likely be countries such as Japan, Great Britain, Chile, and Spain. Norway and of course Poland.

The Tax Treaty if passed in its current format could allow the possible sharing of this information in the name of “preventing evasion of taxes on income.”

Senator Paul concerns were further heightening with the recent release of information that the Internal Revenue Service has been targeting certain ‘conservative groups” for special attention. One of these groups is the Tea Party which is a major support basis for Senator Rand.

To make matters even more difficult we have the recent release in June that NSA (National Security Agency has been gathering information on the overseas phone calls and internet correspondence of Americans without probable cause. All of this is being done in the name of national security. Senator Paul wrote an op-ed piece for the June 11, Wall Street Journal in which he states “monitoring hundreds of millions of phone records is an extraordinary invasion of privacy”

Senator Paul has taken his position in the face of strong opposition from business groups that want the treaty passed.


Before this new information by the NSA became public I was estimating that Senator Paul l would not release any of the tax treaties for a before 2015 at the earliest. The delay becomes even more certain!!


Fourth—the treaty does have language in it to eliminate double taxation. However the key is how this language is implemented by the IRS (Internal Revenue Service) and the Polish Tax Authorities. It is important to note that because double taxation is eliminated it does not mean that taxes will be zero. Taxes will have to be paid. The question is to whom and how much.

The actual wording can be found in Article 18 of the treaty which is titled “Pensions, Social Security, Annuities, Alimony and Child Support”


Fifth — New Polish American Congress Committee to look into the 2013 Tax Treaty


There has been some concern regarding the language in the treaty. This was primarily expressed by members of the Long Island Division. After discussion the National Directors at the May 2013 meeting decide to create a committee reporting to the National Executive Committee–which is chaired by Mr. Frank Spula– to look into the issues that have emerged because of the treaty language. The creation of this committee was approved overwhelmingly with only one abstention. The committee will be headed up by Zygmunt Staszewski who is the Secretary for the Long Island Division.


Sixth— This tax treaty is becoming a political hot potato in Poland. It is increasingly viewed “that Poland has given up to much to the United States”. If the 2013 Tax Treaty is not ratified before the next elections in Poland it could become a central part of their political debate. This will be particularly significant if the United States is seen as taking Poland and Poles for granted. Here we can see a potential tie-in with the Visa Waiver Program.


Seventh– Let me close by repeating that the 2013 Tax Treaty does not go into effect until it is ratified by the United States Senate and appropriate group in Poland. Because of recent concerns on “information privacy” in the United States the treaty is not likely to be available for a ratification vote very soon. This is not anti-Polish as a number of similar treaties are being held up for the same reason.

While the treaty eliminates “double taxation” it does not eliminate some form of taxes being paid. It is always good to talk to a knowledgeable tax consultant on this issue.

The Roast of Keith Sadowski

Councilman for the City of Warren Keith Sadowski was on the receiving end of witticism and barbs at the 14th Annual Polish Day Parade Roast on Thursday, May 23 at American Polish Century Club in Sterling Heitghts.
Keith Sadowski has been a Councilman in the City of Warren since November 2003. Warren has been his home for most of his life, with the exception of a year stint in upstate NY, where he met his wife Gina. They have been married for over 15 years.
Sadowski has a Bachelor of Science degree in Food Marketing from MSU, and an MBA in Business Administration from Wayne State.
The Polish Day Parade Committee chose Keith Sadowski as their 2013 Polish Day Parade Grand Marshal. Since 1999, a “Roast” is being held ahead of the parade, during which the Grand Marshal has to withstand sometimes a bit naughty (but healthy and entertaining) jokes and humorous tells about the “guest of honor”.
This year, Keith Sadowski’s scheduled line-up of roasters included his brothers, Dr. Michael Sadowski and Dr. Rich Sadowski, former Warren City Council Member Mindy Moore, WDIV Local 4 Reporter Mara MacDonald and Keith’s long-time friend and campaign manager Mark Allen, as well as “Mystery Roaster” which happened to be Keith’s mother.
The Master of Ceremonies for the evening was popular Radio Personality for Today 105. 1 Lisa Jesswein.
The event was attended by hundreds of Keith Sadowski’s friends, colleagues and family members.
Proceeds from the roast will benefit the annual Polish Day Parade held on Labor Day in Hamtramck. The parade is sponsored by the Polish American Congress Michigan Division.
In a special address published in the occasional program book for “The Roast”, the Chairman of the Polish Day Parade Committee, Hon. Judge John Chmura writes: “The Polish Day Parade, with dancers wearing brightly colored costumes, polka bands, singers, and veterans groups, brings back all those wonderful Hamtramck memories. The Polish Day Parade is Hamtramck”.
The Polish Day Parade Committee includes: Henry Anonick, Wally Banka, Terry A. Bogusz, John M. Chmura, Ann Felczak, Michelle Jiompkowski, Victor Jiompkowski, Erica Keine, Ron Keine, Kathy Kristy, Barbara Lemecha, Karen Majewski, Edward Mandell, Jerrold Marsh, Barbara Martin, Paul Odrobina, Dennis Orlowski, Christopher Ozog, Thomas Schemanski, Jim Surowiec, Mariusz Szajnert, Stella Szczesny, Barbara Toboy and Mary Ellen Tyszka.

(courtesy of “Polish Times”)


PAC Michigan Quarterly General Membership Meeting

The quarterly general membership meeting of the Polish American Congress Michigan Divison will take place on Saturday, June 15, at 10:00 am at the PAC-MI headquarters in Hamtramck (11333 Joseph Campau).

Komitet Stypendialny KPA wylosował zwycięzców loterii

Komitet Stypendialny KPA wylosował zwycięzców loterii

Komitet Stypendialny michigańskiego wydziału Kongresu Polonii Amerykańskiej (KPA) przeprowadził w sobotę, 11 maja, w restauracji „Krakus” w Hamtramck, losowanie zwycięzców loterii, z której dochód zasilił fundusz stypendialny KPA.

Loteria ta była jednym ze sposobów zdobycia pieniędzy przeznaczonych na stypendia KPA.  Jako że fundusze, które złożone są na koncie komitetu stypendialnego nie generują już takich odsetek jak kiedyœ, a i dotacje Polonii na fundusz nie są już takie w latach ubiegłych (nie licząc ubiegłorocznej niezwykle hojnej donacji pana Raya Okonskiego), komitet stypendialny zdecydował się na nowe akcje, które zasiliłyby fundusz.

Jedną z pierwszych takich akcji była loteria pieniężna.  Członkowie komitetu pracowali niezwykle ciężko, aby rozprowadzić losy na loterię; tak, aby zdobyć w sumie minimum 4 tysiące dolarów.  Połowa tej sumy zasiliła konto, a druga połowa przeznaczona była na nagrody (I nagroda – $1000, II nagroda – $500, III nagroda – $250, IV i V nagroda – po $125).

Sumę 4 tysięcy dolarów zdobyć się udało (nawet troszeczkę więcej), a więc losowanie mogło się odbyæ zgodnie z planem.

Członkowie komitetu zebrali się w sobotni wieczór w restauracji „Krakus”, aby przeprowadziæ losowanie.  Do kogo uœmiechnęło się szczęście?  Oto wyniki losowania: I nagroda – $1000 – Joanna Strzałkowski z West Bloomfield, II nagroda – $500 – H. Domankiewicz z Hamtramck, III nagroda – $250 – F. Dmuchowski, IV nagroda – $125 – Beth Sadus z Chicago Heights (w stanie Illinois), V nagroda – $125 – Ted Mirecki z McLean (w stanie Virginia).  Nazwiska zwycięzców podajemy zgodnie z tymi wypisanymi na zgłoszonych losach.

Jak to czasami bywa, zupełnym zbiegiem okolicznoœci w sobotni wieczór na obiad do restauracji „Krakus” wybrała się pani Helena Domankiewicz.  Mogła więc osobiœcie otrzymaæ swoją wygraną (czek na $500).  Nie kryła wielkiej radości, zaznaczając, że od wielu lat popiera i wspomaga działalnoœæ michigańskiego wydziału KPA.

Komitet Stypendialny KPA już myœli o kolejnej akcji (byæ mo¿e jakiejœ rozrywkowo-edukacyjnej imprezie), która by przyniosła kolejne fundusze zasilające konto stypendialne.  Na razie jednak członkowie komitetu pracowaæ będą nad ewaluacją zgłoszonych podañ o stypendia.  Wkrótce zostaną ogłoszeni laureaci oraz informacje kiedy i gdzie odbędzie się wręczenie stypendiów.

(“Czas Polski / Polish Times”)

Winners of the PAC Scholarship Raffle

Winners of the PAC Scholarship Raffle

I Prize – $1000 – Joanna Strzalkowski /West Bloomfield

II Prize – $500 – H. Domankiewicz / Hamtramck

III Prize- $250 – F. Dmuchowski

IV Prize – $125 – Beth Sadus / Chicago Heights (Illinois)

V Prize – $125 – Ted Mirecki / McLean (Virginia).



Mass Commemorating Smolensk Polish Aircraft Victims

On Sunday, April 14, at 10:00 am a Mass will be celebrated at Our Lady Queen of Apostles Church in Hamtramck (3851 Prescott) to commemorate the third anniversary of the Smoleñsk Polish Aircraft Victims.  The Mass, organized by the Michigan Division of the Polish American Congress, will be celebrated (in Polish language) by Fr. Bogdan Milosz.

Mass Commemorating Smolensk Polish Aircraft Victims

On Sunday, April 14, at 10:00 am a Mass will be celebrated at Our Lady Queen of Apostles Church in Hamtramck (3851 Prescott) to commemorate the third anniversary of the Smolensk Polish Aircraft Victims.  The Mass, organized by the Michigan Division of the Polish American Congress, will be celebrated (in Polish language) by Fr. Bogdan Milosz.

The 2010 Polish Air Force Tu-154 crash occurred on April 10, 2010, when a Tupolev Tu-154M aircraft crashed near the city of Smoleñsk, Russia, killing all 96 people onboard.  These included Polish President Lech Kaczynski and his wife, former President Ryszard Kaczorowski and other officials and members of Polish clergy.

The flight was conducted for the purpose of taking many high ranking Polish officials to ceremonies marking the 70th anniversary of the Katyn Massacre.

Installation of Officers and Directors of the Polish American Congress Michigan Division

On Saturday, March 23, the Installation Ceremony of the Officers and Directors of the Polish American Congress Michigan Division (PAC-MI) took place.  The event was held at the Polish National Alliance Council 122 Banquet Hall in Hamtramck.

The program, of which Sebastian Szczepanski was Master of Ceremonies, also included the presentation of PAC-MI Awards to outstanding Polish-American individuals and organizations.

The election of PAC-MI officers and directors were held Saturday, March 16.  Mariusz Szajnert was once again elected as the President for the two-year term.

Mary Ellen Tyszka, the chairwoman of the Installation Banquet, welcomed guests and expressed her gratitude to representatives of many other Polish American organizations present at the banquet, including AmericanPolishCulturalCenter, Polish Century Club, Polish National Alliance, Polish American Veterans Association, Polish Scouting Organization, and many others.

Szczepanski in his opening remarks reminded the crowd that less then six months after the national PAC organization was founded (in May of 1944), the Michigan Division held its first meeting.  Its first president was Thaddeus Machrowicz (later congressman and federal judge).  He was followed by Jan Kania, Joseph Skutecki, Victor Targonski, Bruno Stachura, Barney Chamski, Dr Alfred Sokolowski, Kazimierz Olejarczyk i Paul C. Odrobina.

The banquet was attended by many elected officials, including State Senator Steve Bieda, State Representatives Martin Howrylak and Rose Mary Robinson, US. Congressman Kerry Bentivolio, Hamtramck Mayor Karen Majewski.

The National President of Polish American Congress was not able to attend but he sent the letter congratulating the newly elected officers of PAC-MI.  “The Michigan Division of the Polish American Congress has always been active and true example of Polish patriotism.  I am sure the spirit will continue,” Spula wrote.  Two more congratulatory letters were read at the banquet.  Consul General of the Republic of Poland in Chicago, Paulina Kapuœciñska wrote in hers of a “crucial role which the Polish American Congress has been playing in Michigan, a state with a large population of Poles and Polish Americans.”  Michigan Governer Rick Snyder in his letter congratulated on “efforts to unify people of Polish ancestry all across Michigan”.

The main speaker of the Installation Banquet was Timothy Kuzma, the National President of the Polish Falcons of America.  The Oath of Office for the newly elected PAC-MI officers and members of the board was conducted by Hon. Judge Paul Paruk.

As in previous years, special PAC-MI awards were presented to outstanding individuals and organization.  This year’s list of honorees included: Polish Falcons of American, Holy Cross Polish National Catholic Church, Friends of Polish Art, Gen. K. Pulaski Polish School & Polish Alliance Dancers, Piast Institute, Polish Times newspaper, Ray Okonski & Suzanne Sloat, Mary Ellen Tyszka and Helena Zmurkiewicz.  The awards were presented by members of the Installation Banquet organizing committee: Henrietta Nowakowski, Jerzy Rózalski, Barbara Lemecha, Anna Bankowska, Sebastian Szczepanski, Anna Huk-Glaeser, Mariusz Szajnert and Dr. Gena Jurek.

The event concluded with a brief message by the PAC-MI President, Mariusz Szajnert.

Congratulations to all honorees and best of luck to the newly elected officers and board members of the Polish American Congress Michigan Division.

(“Polish Times”)


Annual General Membership Meeting

Officers / Board Election

Saturday, March 16 – 10:00 am

Polish National Alliance Hall

10211 Conant, Hamtramck, MI 48212

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