H.R. 7559 · 119th Congress
To amend the Internal Revenue Code of 1986 to deny deduction for outsourcing payments.
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ScottSponsorNo cosponsors.
This bill disallows a federal tax deduction for outsourcing payments.
What it does: CRS summary · Introduced in House · Feb 12, 2026
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.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: To amend the Internal Revenue Code of 1986 to deny deduction for outsourcing payments.
Latest action (Feb 12, 2026): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Feb 12, 2026
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.