A bill to amend the 1986 Tax Act to provide that certain loans between a domestic international sales corporation and a member of the same controlled group of corporations be treated as qualified export assets.

Amends the Internal Revenue Code to treat as qualified export assets up to $7,500,000 of outstanding obligations received by a domestic international sales corporation (DISC) from members of a controlled group of which the DISC is a member. Applies this treatment with respect to tax years 1980 through 1984 of any non-commission DISC that derived over 80 percent of its gross income from sales of nonprogram agricultural products in all pre-1984 tax years.