A bill to amend the Internal Revenue Code of 1954 to conform the source rules for certain technical contract services with the source rules for other intangibles.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide that gross income from technical contract services (engineering, architectural design, project management, estimating, scheduling, construction planning, etc.) shall be considered the same as other intangibles for purposes of determining the source of income within or without the United States.…