S.Amdt. 1758

SA 1758. Mr. CASSIDY (for himself and Mr. Roberts) submitted an
amendment intended to be proposed by him to the bill H.R. 1, to provide
for reconciliation pursuant to titles II and V of the concurrent
resolution on the budget for fiscal year 2018; which was ordered to lie
on the table; as follows:

Beginning on page 485, strike line 16 and all that follows
through page 486, line 4, and insert the following:
``(4) Exception for certain amounts with respect to certain
services.--Paragraph (1) shall not apply to any amount paid
or accrued by a taxpayer for services if--
``(A)(i) such services are services which meet the
requirements for eligibility for use of the services cost
method under section 482 (determined without regard to the
requirement that the services not contribute significantly to
fundamental risks of business success or failure), and
``(ii) such amount constitutes the total services cost with
no markup, or
``(B) such services consist of the transmission of
communications or data over network assets outside the United
States.
______