Securing American Factory Employment (SAFE) Act - Amends the Internal Revenue Code to: (1) repeal the exclusion of extraterritorial income from gross income; (2) allow a nine percent deduction for qualified production activities attributable to domestic production; and (3) allow, through 2003, a tax credit for 75 percent of employer provided retired employee health insurance expenses.
Amends the Tariff Act of 1930 to revise various factors that the International Trade Commission must consider in making material injury determinations in countervailing duty and antidumping duty proceedings.
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