S. 3816: Creating American Jobs and Ending Offshoring Act

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S. 3816: Creating American Jobs and Ending Offshoring Act

111th Congress · introduced 2010-09-21 · Taxation · Latest: Cloture on the motion to proceed to the bill not invoked in Senate by Yea-Nay Vote. 53 - 45. Record Vote Number: 242. (consideration: CR S7584-7585; text: CR S7584)

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Official title

Creating American Jobs and Ending Offshoring Act

Plain summary

Creating American Jobs and Ending Offshoring Act - Amends the Internal Revenue Code to: (1) exempt from employment taxes for a 24-month period employers who hire a employee who replaces another employee who is not a citizen or permanent resident of the United States and who performs similar duties overseas; (2) deny any tax deduction, deduction for loss, or tax credit for the cost of an American jobs offshoring transaction (defined as any transaction in which a taxpayer reduces or eliminates the operation of a trade or business in connection with the start-up or expansion of such trade or business outside the United States); and (3) eliminate the deferral of tax on income of a controlled foreign corporation attributable to property imported into the United States by such corporation or a related person, except for property exported before substantial use in the United States and for agricultural commodities not grown in the United States in commercially marketable quantities.

Congressional Research Service summary (Introduced in Senate), quoted unchanged (nonpartisan). Read the source.

What a vote does

PSI Sci description of the legislative step (not an opinion).

The strongest published arguments

Alternatives

Needs sources: no published alternatives yet (for example a different bill, a law instead of an amendment, or keeping current law). We only show items backed by a published source. Suggest one.

How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Sen. Durbin, Richard J. [D-IL] · 8 cosponsors

Cost estimate: No cost estimate published yet.

Cosponsors on this site

Charles E. Schumer (D-NY), Sheldon Whitehouse (D-RI), Bernard Sanders (I-VT)

Sponsor's campaign money: Sen. Durbin, Richard J. [D-IL] reported raising $84,084 (2025–2026). Details. Shown for context only; it does not mean any donor supported this bill.

Recorded votes

• Senate vote 241 (2010): On the Motion, S3816 (2010-09-27): Motion Agreed to
• Senate vote 242 (2010): On the Cloture Motion, S3816 (2010-09-28): Cloture Motion Rejected

Sources

• Congressional Research Service summary (Introduced in Senate)
• Congress.gov
• Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-111s3816.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/111/s>

Record fed-us-cong111-s3816 · catalog fed-us-congress-bills-cong111 · updated 2026-11-15 by psicol fed-bills-cong111