[Congressional Record Volume 163, Number 195 (Thursday, November 30, 2017)]
[Senate]
[Page S7611]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  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.
                                 ______