H.R. 7559 Congress 119 session

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.

Status

  1. Introduced
  2. Committee
  3. Floor vote
  4. Passed
  5. Enacted

In committee — last recorded action February 12, 2026

Referred to the House Committee on Ways and Means.

Passage likelihood

3% Much lower than most bills at this stage

This is an estimate, not a guarantee. It is computed from the signals listed below and nothing else. It does not account for leadership priorities, floor scheduling, or negotiations that are not in the public record.

What the estimate is based on

  • Historical base rate About 4% of introduced federal bills are enacted.
  • Current stage Referred to committee.
  • Days without action No recorded action in 201 days.

State-level impact

State-level impact data is not available for this bill. The source text does not contain a per-state funding formula or scored breakdown, so no figures are shown.

Official actions

  1. Referred to the House Committee on Ways and Means.
  2. Introduced in House
  3. Introduced in House
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