United States · Bill · S
S. 561 (113th)
Offshoring Prevention Act
Introduced
14 March 2013
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
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.
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 14 March 2013
Introduced in Senate (PDF)
Introduced in Senate · EN · 14 March 2013
Introduced in Senate
summary · EN · 14 March 2013
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/113th-congress/senate-bill/561
- Open data entity: https://api.congress.gov/v3/bill/113/s/561