To amend the Internal Revenue Code of 1986 to deny the foreign tax credit and the benefits of deferral to companies doing business directly or through subsidiaries in Sudan until the Government of Sudan takes demonstrable steps to end genocide in Sudan.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to deny U.S. companies doing business in Sudan the foreign tax credit and other tax benefits until the Secretary of State certifies to the Secretary of the Treasury that the Government of Sudan has ceased to support and taken steps to end acts of genocide in the Darfur region of Sudan, including: (1) ensuring that the military is not attacking civilians or obstructing human rights monitors or humanitarian assistance; (2) disarming Government supported militias; (3) allowing access for providing humanitarian assistance to all regions; and (4) cooperating with international missions.…