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Creating American Jobs and Ending Offshoring Act

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)

Official summary

Version 00 · Introduced in Senate · Sep 21, 2010

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.

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Who introduced it

Sen. Durbin, Richard J. [D-IL] · D–IL

Committees

    8 cosponsorship records, including any withdrawals

    Actions

    A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.

    1. 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)

      Senate roll call 242 · Individual votes
    2. Motion to proceed to measure considered in Senate. (consideration: CR S7580-7585)

    3. Motion to proceed to measure considered in Senate by Unanimous Consent. (consideration: CR S7461-7498)

    4. Motion to proceed to consideration of measure withdrawn in Senate. (consideration: CR S7438)

    5. Cloture motion on the motion to proceed to the bill presented in Senate. (consideration: CR S7438; text: CR S7438)

    6. Motion to proceed to consideration of measure made in Senate. (consideration: CR S7438)

    7. Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 578.

    8. Introduced in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time. (text of measure as introduced: CR S7278-7279)

    9. Introduced in Senate

    Bill text & related measures

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    Related bills identified by Congress.gov

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    Source last updated: Aug 14, 2025. Consult Congress.gov for the current record.

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