I 
115TH CONGRESS 
1ST SESSION 
H. R. 685 
To amend the Internal Revenue Code of 1986 to encourage domestic 
insourcing and discourage foreign outsourcing. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 24, 2017 
Mr. PASCRELL (for himself, Mr. SWALWELL of California, Ms. NORTON, Ms. 
BROWNLEY of California, Ms. MICHELLE LUJAN GRISHAM of New Mex-
ico, Mr. PALLONE, Mr. KIND, and Mr. LARSON of Connecticut) intro-
duced the following bill; which was referred to the Committee on Ways 
and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to encourage 
domestic insourcing and discourage foreign outsourcing. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Bring Jobs Home 
Act’’. 
SEC. 2. CREDIT FOR INSOURCING EXPENSES. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by adding at the end the following new 
section: 
‘‘SEC. 45S. CREDIT FOR INSOURCING EXPENSES. 
‘‘(a) IN GENERAL.—For purposes of section 38, the 
insourcing expenses credit for any taxable year is an 
amount equal to 20 percent of the eligible insourcing ex-
penses of the taxpayer which are taken into account in 
such taxable year under subsection (d). 
‘‘(b) ELIGIBLE INSOURCING EXPENSES.—For pur-
poses of this section— 
‘‘(1) 
IN
GENERAL.—The 
term 
‘eligible 
insourcing expenses’ means— 
‘‘(A) eligible expenses paid or incurred by 
the taxpayer in connection with the elimination 
of any business unit of the taxpayer (or of any 
member of any expanded affiliated group in 
which the taxpayer is also a member) located 
outside the United States, and 
‘‘(B) eligible expenses paid or incurred by 
the taxpayer in connection with the establish-
ment of any business unit of the taxpayer (or 
of any member of any expanded affiliated group 
in which the taxpayer is also a member) located 
within the United States, 
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if such establishment constitutes the relocation of 
business unit so eliminated. For purposes of the pre-
ceding sentence, a relocation shall not be treated as 
failing to occur merely because such elimination oc-
curs in a different taxable year than such establish-
ment. 
‘‘(2) ELIGIBLE EXPENSES.—The term ‘eligible 
expenses’ means— 
‘‘(A) any amount for which a deduction is 
allowed to the taxpayer under section 162, and 
‘‘(B) permit and license fees, lease broker-
age fees, equipment installation costs, and, to 
the extent provided by the Secretary, other 
similar expenses. 
Such term does not include any compensation which 
is paid or incurred in connection with severance 
from employment and, to the extent provided by the 
Secretary, any similar amount. 
‘‘(3) BUSINESS UNIT.—The term ‘business unit’ 
means— 
‘‘(A) any trade or business, and 
‘‘(B) any line of business, or functional 
unit, which is part of any trade or business. 
‘‘(4) EXPANDED
AFFILIATED
GROUP.—The 
term ‘expanded affiliated group’ means an affiliated 
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