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H.R. 7559 — To amend the Internal Revenue Code of 1986 to deny deduction for outsourcing payments. — Project Euthyna

The public record · 119th Congress

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

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.

Other titles

the names this measure carries besides the one at the top of this page, each with the record's own label for it. The collection includes titles given to parts of a bill as well as to the whole.

To amend the Internal Revenue Code of 1986 to deny deduction for outsourcing payments.Official Title as Introduced

Legislative history

H.R. 7559·House·Bill·Taxation

Rep. Austin Scott(Republican-Georgia-8)

Feb 12, 2026

IntroducedIntroduced in House

Feb 12, 2026

HouseReferred to the House Committee on Ways and Means.

Documents

Everything Congress printed about this measure. A bill is reprinted each time it changes, the Congressional Research Service summarizes each version, and the committee that reports a bill files its own written account of it.

Bill text

Feb 12, 2026As introduced in the House

Plain-language summaries

Feb 12, 2026Introduced in House

Where it stands

In committee — the House

On the floor — the House

In committee — the Senate

On the floor — the Senate

Resolving differences

With the President

Became law

Path for a House bill