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No Tax Breaks for Outsourcing Act

This bill amends the Internal Revenue Code to provide for current year inclusion of net CFC tested income and removes tax breaks for outsourcing. It repeals the reduced tax rate on global intangible low-taxed income (GILTI), mandates a country-by-country application of foreign tax credit limitations, and limits interest deductions for members of international financial reporting groups. Additionally, the bill treats foreign corporations managed and controlled in the United States as domestic corporations.
Key points
Repeals the reduced tax rate on global intangible low-taxed income (GILTI) and mandates current year inclusion of such income.
Requires foreign tax credit limitations to be applied separately with respect to each country.
Strengthens rules regarding corporate inversions and limits interest deductions for domestic corporations in international financial reporting groups.
Treats foreign corporations managed and controlled primarily within the United States as domestic corporations for income tax purposes.
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Status:
Expired
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Additional Information
No Tax Breaks for Outsourcing Act
Print number: HR 1785
Sponsor: Rep. Doggett, Lloyd [D-TX-35]
Process start date: 2021-03-11
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Summarized by: gemini-3-pro-preview
Source data: api.congress.gov
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Summary & Status

Key Questions about No Tax Breaks for Outsourcing Act

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is HR 1785.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2021-03-11.

What are the main provisions?

Key points include:

  • Repeals the reduced tax rate on global intangible low-taxed income (GILTI) and mandates current year inclusion of such income.
  • Requires foreign tax credit limitations to be applied separately with respect to each country.
  • Strengthens rules regarding corporate inversions and limits interest deductions for domestic corporations in international financial reporting groups.
  • Treats foreign corporations managed and controlled primarily within the United States as domestic corporations for income tax purposes.

What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Doggett, Lloyd [D-TX-35].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-01-02.

Analysis and Potential Impact of HR 1785

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

CATEGORIES

Taxes Economy