Skip to main content
HR 1086 113th Congress House Taxation Foreign and international corporations Income tax credits Taxation of foreign income

Offshoring Prevention Act

Introduced: March 12, 2013 See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 12, 2013
Referred to the House Committee on Ways and Means.
Mar 12, 2013
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

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.

What's happening now March 12, 2013

Referred to the House Committee on Ways and Means.

 Related & companion bills 3
  • S 277 Related bill Job Preservation and Economic Certainty Act of 2013
  • S 278 Related bill Job Preservation and Sequester Replacement Act of 2013
  • S 561 Identical bill Offshoring Prevention Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 1
D
Welch, Peter
Vermont · Mar 15, 2013
Ellison, Keith
· Mar 12, 2013
Shea-Porter, Carol
· Mar 12, 2013
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1086: Offshoring Prevention Act. 113th Congress. Open America. https://openamerica.io/bill/113-HR-1086/
MLA
"H.R. 1086: Offshoring Prevention Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-1086/.
Bluebook (legal)
H.R. 1086, 113th Cong. (2026), https://openamerica.io/bill/113-HR-1086/.
Markdown link
[H.R. 1086: Offshoring Prevention Act](https://openamerica.io/bill/113-HR-1086/)
Report a problem