Senator Dick Durbin (D-Illinois) introduced the “Creating American Jobs and Ending Offshoring Act” (S.3816) in 2010 to amend the Internal Revenue Code to create American jobs and prevent the offshoring of such jobs overseas.

Rep. Carl Levin (D-Michigan) introduced similar legislation the Investing in American Jobs and Closing Tax Loopholes Act of 2010 (HR 5893) in 2010 to amend the Internal Revenue Code to create jobs through increased investment in infrastructure, to eliminate loopholes which encourage companies to move operations offshore.