United States · Bill · S
S. 45 (112th)
Offshoring Prevention Act
Introduced
25 January 2011
Last action
25 January 2011 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Whitehouse, Sheldon [D-RI], Sen. Leahy, Patrick J. [D-VT], Sen. Sanders, Bernard [I-VT], Sen. Boxer, Barbara [D-CA], Sen. Durbin, Richard J. [D-IL], Sen. Brown, Sherrod [D-OH], Sen. Harkin, Tom [D-IA], Sen. Levin, Carl [D-MI], Sen. Johnson, Tim [D-SD]
Subjects
Taxation
Source updated
5 December 2025
Summary
Offshoring Prevention Act - Amends the Internal Revenue Code to include in foreign base company income, for purposes of determining the foreign trade income of controlled foreign corporations, imported property income. Defines "imported property income" as, with certain exceptions, income attributable to property manufactured outside of the United States and imported for sale into the United States. Provides for a separate application of limitations on the foreign tax credit for imported property income.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
25 January 2011
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
25 January 2011
Introduced
Sponsor introductory remarks on measure. (CR S152-153)
Source: IntroReferral
25 January 2011
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 25 January 2011 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 25 January 2011
Introduced in Senate (PDF)
Introduced in Senate · EN · 25 January 2011
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Introduced in Senate
summary · EN · 25 January 2011
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Whitehouse, Sheldon [D-RI] · D · Sponsor
- Sen. Leahy, Patrick J. [D-VT] · D · Sponsor
- Sen. Sanders, Bernard [I-VT] · I · Sponsor
- Sen. Boxer, Barbara [D-CA] · D · Sponsor
- Sen. Durbin, Richard J. [D-IL] · D · Sponsor
- Sen. Brown, Sherrod [D-OH] · D · Sponsor
- Sen. Harkin, Tom [D-IA] · D · Sponsor
- Sen. Levin, Carl [D-MI] · D · Cosponsor
- Sen. Johnson, Tim [D-SD] · D · Cosponsor
- · ssfi00 · Standing
Related records
- related to → Offshoring Prevention Act
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/112th-congress/senate-bill/45
- Open data entity: https://api.congress.gov/v3/bill/112/s/45
- us · 112-s-45 · source updated 5 December 2025