Read twice and referred to the Committee on Finance.
Congressional Research Service
Official summary
Version 00 · Introduced in Senate · Jan 24, 2017
End Outsourcing Act
This bill modifies provisions of tax, labor, and federal contracting laws related to the outsourcing of jobs.
The bill amends the Worker Adjustment and Retraining Notification Act to require employers to include an outsourcing statement in the notice that must be provided to employees, state dislocated worker units, and local governments prior to plant closings and mass layoffs. The statement must specify whether part or all of the positions held by affected employees will be moved outside of the United States, regardless of whether the positions are moved within the business enterprise involved or to another business enterprise.
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The Department of Labor must publish on its website a list of employers that have included an outsourcing statement in the notice or have incurred liability for failing to provide the required notice.
The bill also amends the Internal Revenue Code to:
deny certain tax deductions and accounting methods for outsourcing employers;
require the recapture of certain tax credits and grants that were provided to outsourcing employers and were related to the design, construction, operation, or maintenance of an outsourced facility; and
grant business taxpayers a tax credit for up to 20% of insourcing expenses incurred for eliminating a business located outside the United States and relocating it within the United States if there is an increase in the taxpayer's employment of full-time employees in the United States.
Federal contracting officers must: (1) require contractors submitting bids or proposals to disclose specified details regarding the outsourcing of jobs, and (2) take the disclosure into account in awarding contracts.
Source last updated: Jan 14, 2026. Consult Congress.gov for the current record.
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