Cat, I hate to be so obtuse but what you furnished is a bill that delineates tax breaks the DO NOT get. My request was for tax breaks the DO GET for 'offshoring'. Based on the first few lines this bill 'amended by adding at the end the following new section'. Your use infers that there is verbage in the tax law that would allow such tax breaks then this added section denys such breaks. You may very well be correct which reinforces the need for reform in the tax laws. I mean if there are sections that allow the tax breaks why not just eliminate these sections rather than add more sections to override others.
Did you read the CFR link I provided? There is some very compelling arguments on both sides of the subject by various sources.