Given the document below, you have to determine if "Yes" or "No", the summary is factually consistent with the document.

Document:
SECTION 1. SHORT TITLE. This Act may be cited as the ``Foreign Subsidiary Tax Equity Act''. SEC. 2. INCOME FROM RUNAWAY PLANTS OR FROM MANUFACTURING OPERATIONS LOCATED IN A COUNTRY WHICH PROVIDES A TAX HOLIDAY INCLUDED IN SUBPART F INCOME. (a) Foreign Base Company Manufacturing Related Income Added to Currently Taxed Amounts.--Subsection (a) of section 954 of the Internal Revenue NAME_1 of 1986 (defining foreign base company income) is amended by striking ``and'' at the end of paragraph (4), by striking the period at the end of paragraph (5) and inserting ``, and'', and by adding at the end thereof the following new paragraph: ``(6) the foreign base company manufacturing related income for the taxable year (determined under subsection (h) and reduced as provided in subsection (b)(5)).'' (b) Definition of Foreign Base Company Manufacturing Related Income.--Section 954 of such NAME_1 is amended by adding at the end thereof the following new subsection: ``(h) Foreign Base Company Manufacturing Related Income.-- ``(1) In general.--For purposes of this section, the term `foreign base company manufacturing related income' means income (whether in the form

Summary:
1. Foreign Subsidiary Tax Equity Act - Amends the Internal Revenue NAME_1 to include as taxable income of U.S. shareholders in controlled foreign corporations the foreign base company manufacturing related income attributable to man In your entire response, the letter m should appear less than 16.
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