# 119-hr-7559: To amend the Internal Revenue Code of 1986 to deny deduction for outsourcing payments.

119-hr-7559, To amend the Internal Revenue Code of 1986 to deny deduction for outsourcing payments., is a 119th Congress bill sponsored by Rep. Scott, Austin [R-GA-8] (R-GA); status introduced; PRIA reads it as touching household money (as of 2026-09-02).

- Canonical: https://policyrisk.com/legislation/119-hr-7559
- As of: 2026-09-02
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-7559
- Congress: 119
- Title: To amend the Internal Revenue Code of 1986 to deny deduction for outsourcing payments.
- Status: introduced
- Introduced: 2026-02-12
- Sponsor: Rep. Scott, Austin [R-GA-8] (R-GA)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-02

## Summary

**Disallow tax deductions for payments to foreign service providers whose work benefits U.S. consumers.** This bill would add Section 280I to the tax code to deny deductions for defined "outsourcing payments" made to foreign persons for labor or services directed to consumers in the United States.

## Provisions PRIA read

- Businesses lose outsourcing deduction: cost, high. This bill would deny any tax deduction for an "outsourcing payment." An outsourcing payment would include a premium, fee, royalty, service charge, or other payment a U.S. business makes to a foreign person for labor or services that benefit U.S. customers. For payments that serve both U.S. and non-…

## Related bills

- 119-hr-6976: Duty Status Reform Act
- 119-hr-7613: ALERT Act
- 119-hr-2345: Ocmulgee Mounds National Park and Preserve Establishment Act
- 119-hr-9535: Securing Agriculture's Workforce Act of 2026
- 119-hr-9298: Stopping Harmful and Outrageous Torts Act
- 119-hr-2548: Sanctioning Russia Act of 2025

## Sources
- [119-hr-7559 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/7559)

## Related
- [119-hr-6976: Duty Status Reform Act](https://policyrisk.com/legislation/119-hr-6976)
- [119-hr-7613: ALERT Act](https://policyrisk.com/legislation/119-hr-7613)
- [119-hr-2345: Ocmulgee Mounds National Park and Preserve Establishment Act](https://policyrisk.com/legislation/119-hr-2345)
- [119-hr-9535: Securing Agriculture's Workforce Act of 2026](https://policyrisk.com/legislation/119-hr-9535)
- [119-hr-9298: Stopping Harmful and Outrageous Torts Act](https://policyrisk.com/legislation/119-hr-9298)
- [119-hr-2548: Sanctioning Russia Act of 2025](https://policyrisk.com/legislation/119-hr-2548)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-7559 (as of 2026-09-02).