HR 7559
To amend the Internal Revenue Code of 1986 to deny deduction for outsourcing payments.
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 4:13 AM
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Bill overview
This bill proposes to limit tax deductions for payments made to foreign companies for labor or services that ultimately benefit consumers in the United States. Specifically, it defines ‘outsourcing payments’ as premiums, fees, or royalties paid to foreign entities when those services are directed towards U.S. consumers. The bill aims to prevent companies from deducting these payments, potentially increasing taxes and encouraging domestic service provision. The changes will take effect for payments made after December 31, 2025.
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