H.R. 7559 · 119th Congress · 2025–2026
To amend the Internal Revenue Code of 1986 to deny deduction for outsourcing payments.
H.R. 7559 in the 119th Congress (2025–2026) was introduced on Feb 12, 2026, sponsored by Austin Scott.
During the 119th Congress (2025–2026), Donald Trump was president, and Republicans held majorities in both the House and Senate.
- Status
- Introduced
- Introduced
- Feb 12, 2026
- Co-sponsors
- 0
- Policy area
- Taxation
What it does
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.
Summary by the nonpartisan Congressional Research Service.
Sponsor
Where it stands
- IntroducedFeb 12, 2026
- Passed the House—
- Passed the Senate—
- Sent to the President—
- Became law—
Latest action: Referred to the House Committee on Ways and Means. (Feb 12, 2026)
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Committees
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
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Capitol Receipts, “H.R. 7559 (119th Congress): To amend the Internal Revenue Code of…,” https://www.capitolreceipts.com/bill/119-hr-7559/to-amend-the-internal-revenue-code-of-1986-to (accessed 2026-10-17).