119th (2025–2027)
H.R. 7559
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 madein 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), andfor labor or services which benefit (directly or indirectly) U.S. consumers.