Job Protection Act of 2003
Latest action · Apr 12, 2003 Sponsor introductory remarks on measure. (CR E773-774)
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedApr 11, 2003
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Permits a foreign corporation that elected to be treated as a domestic corporation to revoke such election and be treated as a domestic corporation transferring its property to a foreign corporation with no gain recognized on such transfer.
Provides: (1) a transitional 2004 through 2008 sliding-scale deduction for an FSC/ETI beneficiary based on the corporation's 2001 FSC/ETI benefit; and (2) special rules for 2003 and for fiscal year taxpayers. Defines "FSC/ETI benefit."
Allows a deduction for income attributable to U.S. production activities equal to ten percent of qualified production activities. Provides a 2006 through 2009 phase-in period. Defines "qualified production activities" as: (1) the portion of the modified taxable income attributable to domestic activities; and (2) the domestic/foreign fraction.
Sets forth related provisions with respect to: (1) determination of income attributable to domestic production activities; (2) domestic production gross receipts; (3) qualifying production property; (4) domestic/foreign fraction; and (5) special rules.
Cosponsors 177
Members who signed on, in the order they did. Signatures ran from Apr 11, 2003 to Sep 29, 2004; 9 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-NY | Charles B. Rangel | Original | Apr 11, 2003 |
| R-IL | Donald A. Manzullo | Original | Apr 11, 2003 |
| D-WA | Jim McDermott | Original | Apr 11, 2003 |
| R-IL | John Shimkus | Original | Apr 11, 2003 |
| R-GA | Mac Collins | Original | Apr 11, 2003 |
| R-IL | Ray LaHood | Original | Apr 11, 2003 |
| D-MA | Richard E. Neal | Original | Apr 11, 2003 |
| D-CA | Robert T. Matsui | Original | Apr 11, 2003 |
| D-MI | Sander M. Levin | Original | Apr 11, 2003 |
| D-CA | Fortney Pete Stark | May 1, 2003 | |
| R-SC | Jim DeMint | May 1, 2003 | |
| R-CO | Bob Beauprez | May 8, 2003 | |
| D-NC | Bob Etheridge | May 8, 2003 | |
| D-WA | Brian Baird | May 8, 2003 | |
| R-ID | C. L. (Butch) Otter | May 8, 2003 | |
| R-GA | Charles W. Norwood | May 8, 2003 | |
| D-TX | Chris Bell | May 8, 2003 | |
| D-OR | Darlene Hooley | May 8, 2003 | |
| R-WA | Doc Hastings | May 8, 2003 | |
| D-ND | Earl Pomeroy | May 8, 2003 | |
| D-CA | Ellen O. Tauscher | May 8, 2003 | |
| R-WA | George R. Nethercutt Jr. | May 8, 2003 | |
| D-WI | Gerald D. Kleczka | May 8, 2003 | |
| D-WA | Jay Inslee | May 8, 2003 | |
| D-CA | Joe Baca | May 8, 2003 | |
| R-SC | Joe Wilson | May 8, 2003 | |
| D-SC | John M. Spratt, Jr. | May 8, 2003 | |
| R-IL | Judy Biggert | May 8, 2003 | |
| D-FL | Kendrick B. Meek | May 8, 2003 | |
| D-TX | Martin Frost | May 8, 2003 | |
| R-PA | Melissa A. Hart | May 8, 2003 | |
| D-ME | Michael H. Michaud | May 8, 2003 | |
| D-NY | Michael R. McNulty | May 8, 2003 | |
| R-MI | Nick Smith | May 8, 2003 | |
| D-WA | Norman D. Dicks | May 8, 2003 | |
| R-PA | Patrick J. Toomey | May 8, 2003 | |
| R-LA | Richard H. Baker | May 8, 2003 | |
| D-WA | Rick Larsen | May 8, 2003 | |
| R-CT | Rob Simmons | May 8, 2003 | |
| R-AL | Robert B. Aderholt | May 8, 2003 | |
| R-NC | Robin Hayes | May 8, 2003 | |
| R-MD | Roscoe G. Bartlett | May 8, 2003 | |
| D-OH | Stephanie Tubbs Jones | May 8, 2003 | |
| R-IA | Steve King | May 8, 2003 | |
| R-OH | Steven C. LaTourette | May 8, 2003 | |
| D-OH | Tim Ryan | May 8, 2003 | |
| R-IL | Timothy V. Johnson | May 8, 2003 | |
| R-FL | Tom Feeney | May 8, 2003 | |
| R-AZ | Trent Franks | May 8, 2003 | |
| R-VA | Virgil H. Goode Jr. | May 8, 2003 | |
| R-NC | Walter B. Jones | May 8, 2003 | |
| D-LA | William J. Jefferson | May 8, 2003 | |
| D-WA | Adam Smith | May 9, 2003 | |
| R-NC | Howard Coble | May 9, 2003 | |
| R-VA | J. Randy Forbes | May 9, 2003 | |
| D-NC | Mike McIntyre | May 9, 2003 | |
| R-OH | Paul E. Gillmor | May 9, 2003 | |
| R-SC | J. Gresham Barrett | May 13, 2003 | |
| R-VA | Jo Ann Davis | May 13, 2003 | |
| R-CA | John T. Doolittle | May 13, 2003 | |
| R-NE | Lee Terry | May 13, 2003 | |
| R-WI | Mark Green | May 13, 2003 | |
| R-NC | Sue Wilkins Myrick | May 13, 2003 | |
| D-CA | Juanita Millender-McDonald | May 15, 2003 | |
| R-IN | Mark E. Souder | May 15, 2003 | |
| R-NC | Charles H. Taylor | May 19, 2003 | |
| D-NC | David E. Price | May 19, 2003 | |
| D-NY | Major R. Owens | May 19, 2003 | |
| D-MA | Michael E. Capuano | May 19, 2003 | |
| R-NC | Richard Burr | May 19, 2003 | |
| D-CT | Rosa L. DeLauro | May 19, 2003 | |
| D-MA | Barney Frank | May 20, 2003 | |
| D-MA | Bill Delahunt | May 20, 2003 | |
| R-WI | F. James Sensenbrenner, Jr. | May 20, 2003 | |
| D-NC | Frank W. Ballance Jr. | May 20, 2003 | |
| R-IL | Mark Kirk | May 20, 2003 | |
| R-VA | Bob Goodlatte | May 21, 2003 | |
| R-NC | Cass Ballenger | May 21, 2003 | |
| R-KY | Ed Whitfield | May 21, 2003 | |
| R-NY | Jack Quinn | May 21, 2003 | |
| R-PA | Jim Gerlach | May 21, 2003 | |
| R-GA | Nathan Deal | May 21, 2003 | |
| R-NY | Peter T. King | May 21, 2003 | |
| R-VA | Tom Davis | May 21, 2003 | |
| R-KS | Jerry Moran | May 22, 2003 | |
| R-NY | John M. McHugh | May 22, 2003 | |
| R-OH | Robert W. Ney | May 22, 2003 | |
| R-MO | Sam Graves | May 22, 2003 | |
| D-NC | Brad Miller | Jun 2, 2003 | |
| R-VA | Edward L. Schrock | Jun 2, 2003 | |
| R-OK | Ernest J. Istook Jr. | Jun 2, 2003 | |
| R-TX | Henry Bonilla | Jun 2, 2003 | |
| D-IL | Janice D. Schakowsky | Jun 2, 2003 | |
| D-MD | Benjamin L. Cardin | Jun 3, 2003 | |
| R-IL | Henry J. Hyde | Jun 3, 2003 | |
| D-GA | John Lewis | Jun 3, 2003 | |
| R-CO | Marilyn N. Musgrave | Jun 3, 2003 | |
| R-NJ | Jim Saxton | Jun 4, 2003 | |
| R-TX | John R. Carter | Jun 4, 2003 | |
| D-CA | George Miller | Jun 10, 2003 | |
| D-CA | Hilda L. Solis | Jun 10, 2003 | |
| R-MS | Roger F. Wicker | Jun 10, 2003 | |
| D-MD | Albert Russell Wynn | Jun 12, 2003 | |
| R-PA | Don Sherwood | Jun 12, 2003 | |
| D-NY | Gary L. Ackerman | Jun 12, 2003 | |
| D-OH | Sherrod Brown | Jun 12, 2003 | |
| D-CA | Brad Sherman | Jun 16, 2003 | |
| D-NC | Melvin L. Watt | Jun 16, 2003 | |
| D-IL | Rahm Emanuel | Jun 16, 2003 | |
| D-MI | Carolyn C. Kilpatrick | Jun 18, 2003 | |
| R-FL | Jeff Miller | Jun 18, 2003 | |
| D-IL | Jerry F. Costello | Jun 18, 2003 | |
| D-PA | Tim Holden | Jun 18, 2003 | |
| R-PA | Bill Shuster | Jun 19, 2003 | |
| D-NY | Joseph Crowley | Jun 19, 2003 | |
| D-AR | Vic Snyder | Jun 19, 2003 | |
| R-CA | Duncan Hunter | Jun 25, 2003 | |
| D-IL | William O. Lipinski | Jun 25, 2003 | |
| D-CA | Linda T. Sánchez | Jun 26, 2003 | |
| D-CA | Mike Thompson | Jun 26, 2003 | |
| D-RI | James R. Langevin | Jul 9, 2003 | |
| R-MT | Denny Rehberg | Jul 10, 2003 | |
| D-CA | Howard L. Berman | Jul 10, 2003 | |
| D-IL | Jesse L. Jackson, Jr. | Jul 10, 2003 | |
| D-TX | Gene Green | Jul 15, 2003 | |
| D-PA | Joseph M. Hoeffel | Jul 15, 2003 | |
| D-OH | Marcy Kaptur | Jul 15, 2003 | |
| D-MI | Dale E. Kildee | Jul 22, 2003 | |
| D-NY | Nita M. Lowey | Jul 22, 2003 | |
| R-MS | Charles W. "Chip" Pickering | Jul 23, 2003 | |
| R-IN | Mike Pence | Jul 23, 2003 | |
| R-MI | Peter Hoekstra | Jul 23, 2003 | |
| D-MO | Richard A. Gephardt | Jul 23, 2003 | |
| R-MI | Thaddeus G. McCotter | Jul 23, 2003 | |
| D-TX | Max Sandlin | Jul 25, 2003 | |
| D-MD | Steny H. Hoyer | Jul 25, 2003 | |
| D-MD | Elijah E. Cummings | Sep 4, 2003 | |
| D-TN | Harold E. Ford Jr. | Sep 4, 2003 | |
| D-OR | Peter A. DeFazio | Sep 4, 2003 | |
| D-NJ | Bill Pascrell, Jr. | Sep 9, 2003 | |
| R-GA | Jack Kingston | Sep 9, 2003 | |
| D-MI | John Conyers, Jr. | Sep 9, 2003 | |
| D-MO | Karen McCarthy | Sep 10, 2003 | |
| D-NY | Louise McIntosh Slaughter | Sep 10, 2003 | |
| D-IN | Baron P. Hill | Sep 23, 2003 | |
| D-IL | Danny K. Davis | Sep 23, 2003 | |
| D-IN | Julia Carson | Sep 23, 2003 | |
| D-WV | Nick J. Rahall II | Sep 23, 2003 | |
| D-CA | Bob Filner | Feb 4, 2004 | |
| D-GA | David Scott | Feb 4, 2004 | |
| D-GA | Denise L. Majette | Feb 4, 2004 | |
| D-CA | Grace F. Napolitano | Feb 4, 2004 | |
| D-IL | Lane Evans | Feb 4, 2004 | |
| D-WI | Ron Kind | Feb 4, 2004 | |
| D-MI | Bart Stupak | Mar 3, 2004 | |
| D-IL | Bobby L. Rush | Mar 3, 2004 | |
| D-OH | Dennis J. Kucinich | Mar 3, 2004 | |
| D-MN | James L. Oberstar | Mar 3, 2004 | |
| D-MA | James P. McGovern | Mar 3, 2004 | |
| D-MA | John F. Tierney | Mar 3, 2004 | |
| D-CA | Lynn C. Woolsey | Mar 3, 2004 | |
| D-NY | Steve Israel | Mar 3, 2004 | |
| D-OH | Ted Strickland | Mar 3, 2004 | |
| D-ME | Thomas H. Allen | Mar 3, 2004 | |
| D-FL | Jim Davis | Mar 10, 2004 | |
| D-MA | Martin T. Meehan | Mar 10, 2004 | |
| D-NY | Eliot L. Engel | Mar 17, 2004 | |
| D-IL | Luis V. Gutierrez | Mar 17, 2004 | |
| D-NM | Tom Udall | Mar 17, 2004 | |
| D-NJ | Frank Pallone, Jr. | Mar 29, 2004 | |
| D-PA | Michael F. Doyle | Mar 29, 2004 | |
| D-NY | Timothy H. Bishop | Apr 22, 2004 | |
| D-SC | James E. Clyburn | Jun 16, 2004 | |
| D-AZ | Raúl M. Grijalva | Jun 16, 2004 | |
| D-NJ | Donald M. Payne | Jun 23, 2004 | |
| D-MA | John W. Olver | Jun 23, 2004 | |
| D-TX | Eddie Bernice Johnson | Sep 29, 2004 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred Apr 11, 2003 |
Actions 3
Everything that happened, newest first.
- Apr 12, 2003Sponsor introductory remarks on measure. (CR E773-774)
- Apr 11, 2003Introduced in House
- Apr 11, 2003Referred to the House Committee on Ways and Means.
In the Congressional Record 11
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
| Where | In the Record | Members | Date |
|---|---|---|---|
| Extensions | Debate and remarks E1182 | Ron Kind D-WI | Jun 18, 2004 |
| House | Debate and remarks H3935, H3945–H3947, H3952 | Sherrod Brown D-OH, Stephanie Tubbs Jones D-OH, Tim Ryan D-OH | Jun 14, 2004 |
| House | Debate and remarks H3750 | Sherrod Brown D-OH | Jun 3, 2004 |
| House | Debate and remarks H3568 | Sherrod Brown D-OH | Jun 1, 2004 |
| House | Discharge petition H2155 | — | Apr 2, 2004 |
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Printed hearings 4
Hearings whose printed record names this bill, newest first: hearings on it, and wider hearings where it came up.
| Number | Hearing | Committee | Held |
|---|---|---|---|
| Serial No. 108-42 | THE OFFSHORING OF HIGH-SKILLED JOBS, PART II78 pages | Small Business Committee | Oct 20, 2003 |
| Serial No. 108-36 | THE WTO'S CHALLENGE TO THE FSC/ETI RULES AND THE EFFECT ON AMERICA'S SMALL BUSINESSES67 pages | Small Business Committee | Sep 10, 2003 |
| Serial No. 108-33 | SMALL BUSINESS EXPORTING AND THE SOUTHERN CALIFORNIA ECONOMY94 pages | Small Business Committee | Aug 28, 2003 |
| Serial No. 108-14 | THE WTO'S CHALLENGE TO THE FSC/ETI RULES AND THE EFFECT ON AMERICA'S SMALL BUSINESS OWNERS54 pages | Small Business Committee | May 14, 2003 |
Related bills 2
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HRES 534 | Providing for the consideration of the bill (H.R. 1769) to amend the Internal Revenue Code of 1986 to comply with the World Trade Organization rulings on the FSC/ETI benefit in a manner that preserves jobs and production activities in the United States. | Procedurally related | Mar 9, 2004 |
| S 970 | Job Protection Act of 2003 | Identical bill | May 1, 2003 |
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To amend the Internal Revenue Code of 1986 to comply with the World Trade Organization rulings on the FSC/ETI benefit in a manner that preserves jobs and production activities in the United States.
- Short Titles as Introduced
- Job Protection Act of 2003
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Accounting
- Affiliated corporations
- Agricultural cooperatives
- Agriculture and Food
- Arts, Culture, Religion
- Commerce
- Computer software
- Corporation taxes
- Export subsidies
- Finance and Financial Sector
- Foreign corporations
- Foreign Trade and International Finance
- Income tax
- Manufacturing industries
- Minimum tax
- Motion pictures
- Partnerships
- Science, Technology, Communications
- Sound recording and reproducing
- Tax deductions
- Tax exclusion
- Taxation
- Taxation of foreign income
Text 1
Each version as it was printed, newest first.
- Apr 11, 2003Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.