and contractors of such Agency, shall take into account any disclosure made pursuant to subsection (a) for purposes of such request. (2) Negative preference The head of any Federal agency shall establish a negative preference of not less than 10 percent of the scoring evaluation for any request for an applicable agency action by an entity that makes a disclosure pursuant to subsection (a). (c) Sense of Congress It is the sense of Congress that Federal agencies should, in considering requests by entities for any applicable agency action, exclude entities making a disclosure of an outsourcing event pursuant to subsection (a) on the grounds that the actions described in the disclosures are against the public interests of the United States. (d) Annual report The head of each Federal agency shall submit to Congress each year a report on the following: (1) The number of entities making a disclosure of an outsourcing event pursuant to subsection (a) in regards to a request for applicable agency action during the preceding year. (2) The number of requests for applicable agency action which were granted by the agency during the preceding year in which such disclosures were taken into account. (e) Applicable agency action For purposes of this section, the term applicable agency action means any grant, loan, or loan guarantee awarded or issued by a Federal agency. 6. Recapture of credits for outsourcing employers (a) In general Part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subpart: H Recapture of Credits for Outsourcing Employers Sec. 54. Recapture of credits for outsourcing employers. 54. Recapture of credits for outsourcing employers (a) In general Pursuant to regulations prescribed by the Secretary, in the case of a taxpayer which owns a facility for which there is an outsourcing event during the taxable year, the tax under this chapter for such taxable year shall be increased by the amount equal to the sum of— (1) any credits allowed under