46 U.S.C. § 50501: Entities deemed citizens of the United States

In this subtitle, a corporation, partnership, or association is deemed to be a citizen of the United States only if the controlling interest is owned by citizens of the United States. However, if the corporation, partnership, or association is operating a vessel in the coastwise trade, at least 75 percent of the interest must be owned by citizens of the United States. it is incorporated under the laws of the United States or a State; its chief executive officer, by whatever title, and the chairman of its board of directors are citizens of the United States; and no more of its directors are noncitizens than a minority of the number necessary to constitute a quorum. title to the majority of the stock in the corporation is vested in citizens of the United States free from any trust or fiduciary obligation in favor of a person not a citizen of the United States; the majority of the voting power in the corporation is vested in citizens of the United States; there is no contract or understanding by which the majority of the voting power in the corporation may be exercised, directly or indirectly, in behalf of a person not a citizen of the United States; and there is no other means by which control of the corporation is given to or permitted to be exercised by a person not a citizen of the United States. title to at least 75 percent of the stock in the corporation is vested in citizens of the United States free from any trust or fiduciary obligation in favor of a person not a citizen of the United States; at least 75 percent of the voting power in the corporation is vested in citizens of the United States; there is no contract or understanding by which more than 25 percent of the voting power in the corporation may be exercised, directly or indirectly, in behalf of a person not a citizen of the United States; and there is no other means by which control of more than 25 percent of any interest in the corporation is given to or permitted to be exercised by a person not a citizen of the United States.