United States · Bill · S
S. 561 (113th)
Offshoring Prevention Act
Introduced
14 March 2013
Last action
14 March 2013 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Whitehouse, Sheldon [D-RI], Sen. Durbin, Richard J. [D-IL], Sen. Leahy, Patrick J. [D-VT], Sen. Harkin, Tom [D-IA], Sen. Levin, Carl [D-MI], Sen. Boxer, Barbara [D-CA], 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
14 March 2013
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
14 March 2013
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 14 March 2013 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 14 March 2013
Introduced in Senate (PDF)
Introduced in Senate · EN · 14 March 2013
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Introduced in Senate
summary · EN · 14 March 2013
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. Durbin, Richard J. [D-IL] · D · Sponsor
- Sen. Leahy, Patrick J. [D-VT] · D · Sponsor
- Sen. Harkin, Tom [D-IA] · D · Sponsor
- Sen. Levin, Carl [D-MI] · D · Sponsor
- Sen. Boxer, Barbara [D-CA] · D · Sponsor
- Sen. Johnson, Tim [D-SD] · D · Cosponsor
- · ssfi00 · Standing
Related records
- related to → Job Preservation and Economic Certainty Act of 2013
- related to → Job Preservation and Sequester Replacement Act of 2013
- 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/113th-congress/senate-bill/561
- Open data entity: https://api.congress.gov/v3/bill/113/s/561
- us · 113-s-561 · source updated 5 December 2025