End Outsourcing Act
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End Outsourcing Act
This bill addresses the outsourcing (transfer) of jobs and companies from the United States to low-tax foreign jurisdictions.
The bill (1) requires employers to include an outsourcing statement in worker adjustment and retraining notices; (2) denies employers a tax deduction for outsourcing expenses, including license fees and equipment installation costs; (3) allows a tax credit for similar insourcing expenses; (4) denies employers the use of certain favorable accounting methods and a deduction for interest paid on indebtedness; and (5) requires the recapture of certain tax credit amounts allowed to outsourcing employers.
The bill authorizes federal contracting officers to take the outsourcing of jobs from the United States into account in awarding contracts and grants and extending loans and loan guarantees to corporations.
Read twice and referred to the Committee on Finance.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 3425: End Outsourcing Act. 116th Congress. Open America. https://openamerica.io/bill/116-S-3425/
"S. 3425: End Outsourcing Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-3425/.
S. 3425, 116th Cong. (2026), https://openamerica.io/bill/116-S-3425/.
[S. 3425: End Outsourcing Act](https://openamerica.io/bill/116-S-3425/)