to any specified outsourcing expense (as defined in section 280I(b)). . (c) Clerical amendment The table of sections for part IX of subchapter B of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 280I. Outsourcing expenses. . (d) Effective date The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act. VII Matters relating to environmental protections 701. Environmental protection in trade relations Section 301(d)(3)(B) of the Trade Act of 1974 ( 19 U.S.C. 2411(d)(3)(B) ) is amended— (1) in clause (iii)(V), by striking or at the end