Jobs and Trade Competitiveness Act

This bill establishes: (1) an Office of the Congressional Trade Enforcer; (2) an Office of Market Access Assistance; (3) a Trade Enforcement Division within the Office of the U.S. Trade Representative (USTR), headed by a Deputy U.S. Trade Representative for Trade Enforcement; (4) the Office of Trade Assistance for Small Business; (5) the Chief Manufacturing Negotiator; and (6) the Congressional Advisory Commission on WTO Dispute Settlement to provide advice to Congress on the operation of the dispute settlement system of the World Trade Organization.

The bill amends the Tariff Act of 1930 regarding: (1) the imposition of countervailing duties to address subsidies relating to fundamentally undervalued currencies; and (2) the establishment of procedures for the protection of business proprietary information from public disclosure, with respect to the investigation of claims of evasion of antidumping and countervailing duty orders.

The bill amends the Internal Revenue Code to provide a tax credit for insourcing expenses and to deny a deduction for outsourcing expenses.

The USTR shall identify those foreign country trade practices that cause negative environmental impacts on human, animal, or plant life or health, or exhaustible natural resources in the United States, the foreign country, a third country, or internationally, and periodically report on such practices.

The Government Accountability Office shall report assessing progress in: (1) achieving compliance by other countries with commitments made under specified international fora, and (2) ensuring that goods made with child labor do not enter the customs territory of the United States.