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

HR 7559 · In committee · last action February 12, 2026

<p>This bill disallows a federal tax deduction for outsourcing payments.</p><p>The bill defines&nbsp;<em>outsourcing payments</em> as any premium, fee, royalty, service charge, or other payment made</p><ul><li>in the course of a trade or business,</li><li>to a foreign person (excluding a corporation or partnership organized under the laws of the United States or a U.S. possession), and</li><li>for labor or services which benefit (directly or indirectly) U.S. consumers.</li></ul><p></p>

Sponsor

Austin Scott (R-GA)

Associated votes

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Official summary

<p>This bill disallows a federal tax deduction for outsourcing payments.</p><p>The bill defines&nbsp;<em>outsourcing payments</em> as any premium, fee, royalty, service charge, or other payment made</p><ul><li>in the course of a trade or business,</li><li>to a foreign person (excluding a corporation or partnership organized under the laws of the United States or a U.S. possession), and</li><li>for labor or services which benefit (directly or indirectly) U.S. consumers.</li></ul><p></p>