119th Congress
H.R. 7559
To amend the Internal Revenue Code of 1986 to deny deduction for outsourcing payments.
- Introduced
- In committee
- Passed House
- Passed Senate
- To President
- Became law
- Sponsor
- Austin Scott(R-GA)
- Introduced
- Feb 12, 2026
- Policy area
- Taxation
- Committees
- House Committee on Ways and Means
- Official text
- Introduced in House · Congress.gov page
Cosponsors (0)
No cosponsors.
Summary
Summary by the Congressional Research Service· describes the “Introduced in House” version
This bill disallows a federal tax deduction for outsourcing payments.
The bill defines outsourcing payments as any premium, fee, royalty, service charge, or other payment made
• in the course of a trade or business,
• to a foreign person (excluding a corporation or partnership organized under the laws of the United States or a U.S. possession), and
• for labor or services which benefit (directly or indirectly) U.S. consumers.
Roll-call votes
No recorded votes on this bill.
Actions
- Feb 12, 2026 · House
Referred to the House Committee on Ways and Means. - Feb 12, 2026
Introduced in House