# 119-hr-591: Defending American Jobs and Investment Act 119-hr-591, Defending American Jobs and Investment Act, is a 119th Congress bill sponsored by Rep. Smith, Jason [R-MO-8] (R-MO); status introduced; PRIA reads it as touching household money (as of 2026-04-21). - Canonical: https://policyrisk.com/legislation/119-hr-591 - As of: 2026-04-21 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: 119-hr-591 - Congress: 119 - Title: Defending American Jobs and Investment Act - Status: introduced - Introduced: 2025-01-21 - Sponsor: Rep. Smith, Jason [R-MO-8] (R-MO) - Cosponsors: 25 - Policy area: Foreign Trade and International Finance - Touches household money: yes - Last recorded action: 2026-04-21 ## Summary **Would create a U.S. enforcement framework to deter foreign extraterritorial and discriminatory taxes by imposing higher U.S. taxes and trade consequences on affected foreign persons and entities.** It would also require Treasury to report on offending countries and press for repeal through bilateral engagement and remedial actions. - Foreign citizens, foreign corporations, and certain foreign partnerships would face stepped-up U.S. tax increases and higher withholding on U.S. payments and real‑property dispositions; rates would rise about 5 to 20 percentage points over several years. - The Secretary of the Treasury would have to identify and report offending countries, delivering the first list within 90 days and updating it at least every 180 days, then pursue enhanced bilateral engagement to seek repeal or modification. - The President could prohibit federal procurement from affected persons, and the Treasury, the U.S. Trade Representative, and Commerce must consider these taxes in tax‑treaty and trade negotiations and notify Congress within 30 days of starting talks. ## Cosponsors (25) - Rep. Buchanan, Vern [R-FL-16] (R-FL), 2025-01-21T00:00:00.000Z - Rep. Smith, Adrian [R-NE-3] (R-NE), 2025-01-21T00:00:00.000Z - Rep. Kelly, Mike [R-PA-16] (R-PA), 2025-01-21T00:00:00.000Z - Rep. Schweikert, David [R-AZ-1] (R-AZ), 2025-01-21T00:00:00.000Z - Rep. LaHood, Darin [R-IL-16] (R-IL), 2025-01-21T00:00:00.000Z - Rep. Arrington, Jodey C. [R-TX-19] (R-TX), 2025-01-21T00:00:00.000Z - Rep. Estes, Ron [R-KS-4] (R-KS), 2025-01-21T00:00:00.000Z - Rep. Smucker, Lloyd [R-PA-11] (R-PA), 2025-01-21T00:00:00.000Z - Rep. Hern, Kevin [R-OK-1] (R-OK), 2025-01-21T00:00:00.000Z - Rep. Miller, Carol D. [R-WV-1] (R-WV), 2025-01-21T00:00:00.000Z - Rep. Murphy, Gregory F. [R-NC-3] (R-NC), 2025-01-21T00:00:00.000Z - Rep. Kustoff, David [R-TN-8] (R-TN), 2025-01-21T00:00:00.000Z - Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2025-01-21T00:00:00.000Z - Rep. Steube, W. Gregory [R-FL-17] (R-FL), 2025-01-21T00:00:00.000Z - Rep. Tenney, Claudia [R-NY-24] (R-NY), 2025-01-21T00:00:00.000Z - Rep. Fischbach, Michelle [R-MN-7] (R-MN), 2025-01-21T00:00:00.000Z - Rep. Moore, Blake D. [R-UT-1] (R-UT), 2025-01-21T00:00:00.000Z - Rep. Van Duyne, Beth [R-TX-24] (R-TX), 2025-01-21T00:00:00.000Z - Rep. Feenstra, Randy [R-IA-4] (R-IA), 2025-01-21T00:00:00.000Z - Rep. Malliotakis, Nicole [R-NY-11] (R-NY), 2025-01-21T00:00:00.000Z - Rep. Carey, Mike [R-OH-15] (R-OH), 2025-01-21T00:00:00.000Z - Rep. Yakym, Rudy [R-IN-2] (R-IN), 2025-01-21T00:00:00.000Z - Rep. Miller, Max L. [R-OH-7] (R-OH), 2025-01-21T00:00:00.000Z - Rep. Bean, Aaron [R-FL-4] (R-FL), 2025-01-21T00:00:00.000Z - Rep. Moran, Nathaniel [R-TX-1] (R-TX), 2025-01-21T00:00:00.000Z ## Provisions PRIA read - Trade and tax talks must consider taxes: benefit, medium. The bill would require Treasury, the U.S. Trade Representative, and Commerce to consider covered foreign taxes when starting or updating tax treaties or trade agreements with affected countries. Each agency would notify Congress within 30 days after beginning negotiations and describe how the taxes… - Treasury reports on foreign taxes: benefit, medium. The bill would require Treasury to send Congress a report within 90 days and then at least every 180 days. The report would list foreign countries that impose extraterritorial or discriminatory taxes and describe each tax, its rate, and enactment and effect dates. The bill would also require enhanc… - Higher U.S. taxes for listed parties: cost, medium. If enacted, the bill would raise certain U.S. income-tax rates and withholding for 'applicable persons' from listed countries. The increases would follow a schedule: +5 percentage points for year 1, +10 for year 2, +15 for year 3, and +20 points thereafter. Withholding and disposition rates would b… - Which foreign persons are covered: cost, medium. The bill would define who is an 'applicable person' for higher U.S. taxes and withholding. It would include citizens of listed countries who are not U.S. citizens or residents, most foreign corporations taxed by those countries, and some foreign partnerships for withholding. The bill would set the… - President may bar federal purchases: mixed, medium. The bill would let the President prohibit federal agencies from buying goods or services from 'applicable persons' in a listed country, starting on the applicable date. The ban would continue until Treasury reports the country no longer has covered taxes. The President would have to notify Congress… ## Related bills - 119-hr-1156: Pandemic Unemployment Fraud Enforcement Act - 119-hr-452: Miracle on Ice Congressional Gold Medal Act - 119-hr-425: Repealing Big Brother Overreach Act - 119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act - 119-hr-1502: North Platte Canteen Congressional Gold Medal Act - 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act ## Sources - [119-hr-591 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/591) ## Related - [119-hr-1156: Pandemic Unemployment Fraud Enforcement Act](https://policyrisk.com/legislation/119-hr-1156) - [119-hr-452: Miracle on Ice Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-452) - [119-hr-425: Repealing Big Brother Overreach Act](https://policyrisk.com/legislation/119-hr-425) - [119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-1628) - [119-hr-1502: North Platte Canteen Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-1502) - [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842) - [All bills in Congress](https://policyrisk.com/legislation) Source: PRIA, https://policyrisk.com/legislation/119-hr-591 (as of 2026-04-21).