shall by deployed to an Americas partner country not less frequently than twice each year. (2) Companies Textile production verification teams under subsection (a) may not visit the same company in consecutive visits to a country unless following up on a previous positive determination of malfeasance. (3) Minimum number of inspections Textile production verification teams under subsection (a) shall conduct inspections of not fewer than 15 individual production facilities during each deployment required under paragraph (1). 234. Tax benefits for apparel and home textile products (a) Exclusion of income from sales of certain products (1) In general Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139I the following new sections: 139J. Sales of finished textile products imported from qualifying Western Hemisphere countries (a) In general In the case of a corporation, gross income shall not include any income from the qualifying domestic sale of qualified finished textile products. (b) Qualifying domestic sale For purposes of this section— (1) In general The term qualifying domestic sale means any sale or exchange within the United States. (2) Related persons (A) In general Such term shall not include any sale to a related person. (B) Related person For purposes of subparagraph (A), a person shall be treated as related to another person if such persons are treated as a single employer under subsection (a) or (b) of section 52 or subsection (m) or (o) of section 414, except that determinations under subsections (a) and (b) of section 52 shall be made without regard to section 1563(b). (c) Qualified finished textile products For purposes of this section— (1) In general The term qualified finished textile products means any inventory property (as defined in section 865(i)(1)) which— (A) is a finished textile product, and (B) is— (i) an originating good under section 202(c) of the United States-Mexico-Canada Agreement Implementation Act ( 19 U.S.C. 4531 ),