H.R. 7559: To amend the Internal Revenue Code of 1986 to deny deduction for outsourcing payments.

119th Congress · introduced 2026-02-12 · Taxation · Latest: Referred to the House Committee on Ways and Means.

federal

Official title

To amend the Internal Revenue Code of 1986 to deny deduction for outsourcing payments.

Plain summary

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.

Congressional Research Service summary (Introduced in House), quoted unchanged (nonpartisan). Read the source.

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A “Nay” vote

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What does this mean? (plain words)

Official text

To amend the Internal Revenue Code of 1986 to deny deduction for outsourcing payments.

Source: Congressional Research Service summary (Introduced in House)

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Officials and money

Sponsor: Rep. Scott, Austin [R-GA-8] · 0 cosponsors

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Words on this page, explained (1)

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Plain meanings written from linked sources. All words.

Sources

Congressional Research Service summary (Introduced in House)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-119hr7559.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/119/hr>

Record fed-us-cong119-hr7559 · catalog fed-us-congress-bills-cong119 · updated 2026-11-03 by psicol fed-bills