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H.R. 7559 119th Congress House

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

Introduced: February 12, 2026 Introduced by: Austin Scott Republican · Georgia See on congress.gov
Taxation
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 12, 2026
Referred to the House Committee on Ways and Means.
Feb 12, 2026
Introduced in House
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What's happening now February 12, 2026

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 3

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

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Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 7559: To amend the Internal Revenue Code of 1986 to deny deduction for outsourcing payments.. 119th Congress. Open America. https://openamerica.io/bill/119-HR-7559/
MLA
"H.R. 7559: To amend the Internal Revenue Code of 1986 to deny deduction for outsourcing payments.." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-7559/.
Bluebook (legal)
H.R. 7559, 119th Cong. (2026), https://openamerica.io/bill/119-HR-7559/.
Markdown link
[H.R. 7559: To amend the Internal Revenue Code of 1986 to deny deduction for outsourcing payments.](https://openamerica.io/bill/119-HR-7559/)
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