Bill119th CongressFiled Feb 12, 2026Taxation
H.R. 7559
To amend the Internal Revenue Code of 1986 to deny deduction for outsourcing payments.
Bill journey · stage 2 of 5
Under committee review
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Became LawLaw
What it doesSummary 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.
What just happenedFeb 12, 2026
Referred to the House Committee on Ways and Means.
Who’s behind it
Rep. Scott, Austin [R-GA-8](R-GA)Sponsor
1committees3actions1related bills
- Introduced in HouseFeb 12, 2026
- Feb 12, 2026IntroReferralH11100
Referred to the House Committee on Ways and Means.
Ways and Means Committee - Feb 12, 2026IntroReferralIntro-H
Introduced in House
- Feb 12, 2026IntroReferral1000
Introduced in House