Defending American Jobs and Investment Act
Official title: To provide an enforcement of remedies against the extraterritorial taxes and discriminatory taxes of foreign countries.
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Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Defending American Jobs and Investment Act
This bill provides for the enforcement of remedies against foreign countries that have extraterritorial or discriminatory taxes.
Specifically, the bill requires the Department of the Treasury to periodically submit a report to Congress that lists each foreign country that has one or more extraterritorial or discriminatory taxes.
Treasury must commence enhanced bilateral engagement with each foreign country included in the report. This engagement must (1) express the concern of the United States with respect to the adverse trade and economic effects of tax policies that violate bilateral tax treaties and international tax norms, (2) urge the repeal of extraterritorial and discriminatory taxes that target U.S. persons, and (3) advise the foreign country of remedial actions (as outlined by this bill).
The bill increases income tax and withholding tax rates on certain foreign citizens, corporations, and partnerships of any foreign country listed in Treasury's report.
The bill provides the executive branch with additional tools to enforce against extraterritorial and discriminatory taxes. These tools include
- authorizing the President to prohibit government contracting for or procurement of goods or services from a foreign country listed in Treasury's report,
- directing Treasury to consider these taxes in assessing whether to enter into or update a bilateral tax treaty with the foreign country, and
- requiring the Office of the U.S. Trade Representative and the Department of Commerce to consider these taxes in assessing whether to enter into any free trade agreement or executive agreement with the foreign country.
- Introduced in House Formatted Text PDF Formatted XML
- CASE NEW HOLLAND INDUSTRIAL INC.
- THE NICKLES GROUP, LLC
- OGR
- OGR
- BOSTON SCIENTIFIC CORPORATION
- SYENSQO USA LLC
Bodies those filers lobbied
- HOUSE OF REPRESENTATIVES
- SENATE
- Commerce, Dept of (DOC)
- Treasury, Dept of
- U.S. Trade Representative (USTR)
- Office of Management & Budget (OMB)
- Centers For Medicare and Medicaid Services (CMS)
- Environmental Protection Agency (EPA)
Cite this page
U.S. Congress. (2026). H.R. 591: Defending American Jobs and Investment Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-591/
"H.R. 591: Defending American Jobs and Investment Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-591/.
H.R. 591, 119th Cong. (2026), https://openamerica.io/bill/119-HR-591/.
[H.R. 591: Defending American Jobs and Investment Act](https://openamerica.io/bill/119-HR-591/)