1. Short title This Act may be cited as the Defending American Jobs and Investment Act . 2. Enforcement of remedies against extraterritorial taxes and discriminatory taxes (a) In general Subpart D of part II of subchapter N of chapter 1 is amended by adding at the end the following new section: 899. Enforcement of remedies against extraterritorial taxes and discriminatory taxes (a) Report on extraterritorial taxes and discriminatory taxes (1) In general Not later than 90 days after the date of the enactment of this section, and not less frequently than once every 180 days thereafter, the Secretary shall submit to the appropriate committees of Congress a report which lists each foreign country that has (as of the date of the submission of such report) one or more extraterritorial taxes or discriminatory taxes. (2) Additional items Each report submitted under paragraph (1) shall include— (A) with respect to each extraterritorial tax or discriminatory tax of any foreign country listed in such report, a description of such tax including the rate thereof and the dates on which such tax was enacted and takes effect, and (B) if the Secretary determines that any foreign country no longer has (as of the date of the submission of such report) an extraterritorial tax or discriminatory tax which was described in any prior report submitted under this subsection— (i) the dates on which the permanent repeal or termination of such tax was enacted and takes effect, and (ii) whether such foreign country has (as of such date) any other extraterritorial taxes or discriminatory taxes. (3) Determination of when a foreign country has an extraterritorial tax or discriminatory tax For purposes of this section, a foreign country shall be treated as having an extraterritorial tax or discriminatory tax during the period— (A) beginning on the earlier of the date on which such tax is enacted or takes effect, and (B) ending on the later of the date on which the permanent repeal or termination of such tax is enacted or takes effect. (b)