Some additional perspective on President Obama’s fictitious outsourcing tax deductions via the JCT score of Senator Stabenow’s bill: “Under present law, there are no specific tax credits or disallowances of deductions solely for locating jobs in the United States or overseas. Deductions generally are allowed for all ordinary and necessary expenses paid or incurred by the taxpayers during the taxable year in carrying on any trade or business, which includes the relocation of business units.”