https://www.eisneramper.com/insights/tax/halting-internation...

" “Foreign persons” is broadly defined in the bill as any person who is not a United States person. However, the bill does not include “any corporation or partnership organized under the laws of a possession of the United States” in that definition of foreign person. "

Most offshoring companies don't pay directly to individuals - either they are employees of their own subsidiaries or those of offshoring entities. So, this is not going to change anything.