# 119-hr-995: No Tax Breaks for Outsourcing Act

119-hr-995, No Tax Breaks for Outsourcing Act, is a 119th Congress bill sponsored by Rep. Doggett, Lloyd [D-TX-37] (D-TX); status introduced; PRIA reads it as touching household money (as of 2026-09-18).

- Canonical: https://policyrisk.com/legislation/119-hr-995
- As of: 2026-09-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-995
- Congress: 119
- Title: No Tax Breaks for Outsourcing Act
- Status: introduced
- Introduced: 2025-02-05
- Sponsor: Rep. Doggett, Lloyd [D-TX-37] (D-TX)
- Cosponsors: 140
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-18

## Summary

**Overhauls how the U.S. taxes multinational profits by replacing GILTI with a country-by-country framework.** The bill would also repeal the FDII reduced-rate break and tighten cross-border rules on interest, inversions, and foreign tax credits. - U.S. shareholders of foreign groups: Would replace GILTI with a new "net CFC tested income" measured country-by-country, narrow exclusions, treat oil-related foreign income as Subpart F, and increase the deemed-paid foreign tax credit to 100% for tested income. Many changes would apply to taxable years beginning after December 31, 2024. - Domestic corporations in international financial reporting groups: Would limit interest deductions by allocating group net interest based on EBITDA and would allow disallowed interest to carry forward for up to five years. - Inversions and foreign firms managed in the U.S.: Would tighten inversion rules by raising the surrogate-foreign ownership threshold to 80% and creating an "inverted domestic corporation" test, and would allow some foreign corporations managed and controlled in the U.S. to be treated as domestic after two years.

## Cosponsors (140)

- Rep. Adams, Alma S. [D-NC-12] (D-NC), 2025-02-05T00:00:00.000Z
- Rep. Ansari, Yassamin [D-AZ-3] (D-AZ), 2025-02-05T00:00:00.000Z
- Rep. Balint, Becca [D-VT-At Large] (D-VT), 2025-02-05T00:00:00.000Z
- Rep. Barragán, Nanette Diaz [D-CA-44] (D-CA), 2025-02-05T00:00:00.000Z
- Rep. Beatty, Joyce [D-OH-3] (D-OH), 2025-02-05T00:00:00.000Z
- Rep. Bishop, Sanford D. [D-GA-2] (D-GA), 2025-02-05T00:00:00.000Z
- Rep. Bonamici, Suzanne [D-OR-1] (D-OR), 2025-02-05T00:00:00.000Z
- Rep. Boyle, Brendan F. [D-PA-2] (D-PA), 2025-02-05T00:00:00.000Z
- Rep. Brown, Shontel M. [D-OH-11] (D-OH), 2025-02-05T00:00:00.000Z
- Rep. Brownley, Julia [D-CA-26] (D-CA), 2025-02-05T00:00:00.000Z
- Rep. Budzinski, Nikki [D-IL-13] (D-IL), 2025-02-05T00:00:00.000Z
- Rep. Carson, André [D-IN-7] (D-IN), 2025-02-05T00:00:00.000Z
- Rep. Carter, Troy A. [D-LA-2] (D-LA), 2025-02-05T00:00:00.000Z
- Rep. Casar, Greg [D-TX-35] (D-TX), 2025-02-05T00:00:00.000Z
- Rep. Case, Ed [D-HI-1] (D-HI), 2025-02-05T00:00:00.000Z
- Rep. Chu, Judy [D-CA-28] (D-CA), 2025-02-05T00:00:00.000Z
- Rep. Clarke, Yvette D. [D-NY-9] (D-NY), 2025-02-05T00:00:00.000Z
- Rep. Cleaver, Emanuel [D-MO-5] (D-MO), 2025-02-05T00:00:00.000Z
- Rep. Cohen, Steve [D-TN-9] (D-TN), 2025-02-05T00:00:00.000Z
- Rep. Conaway, Herbert C. [D-NJ-3] (D-NJ), 2025-02-05T00:00:00.000Z
- Rep. Crockett, Jasmine [D-TX-30] (D-TX), 2025-02-05T00:00:00.000Z
- Rep. Crow, Jason [D-CO-6] (D-CO), 2025-02-05T00:00:00.000Z
- Rep. Davis, Danny K. [D-IL-7] (D-IL), 2025-02-05T00:00:00.000Z
- Rep. Davis, Donald G. [D-NC-1] (D-NC), 2025-02-05T00:00:00.000Z
- Rep. Dean, Madeleine [D-PA-4] (D-PA), 2025-02-05T00:00:00.000Z
- Rep. McClain Delaney, April [D-MD-6] (D-MD), 2025-02-05T00:00:00.000Z
- Rep. DeLauro, Rosa L. [D-CT-3] (D-CT), 2025-02-05T00:00:00.000Z
- Rep. DelBene, Suzan K. [D-WA-1] (D-WA), 2025-02-05T00:00:00.000Z
- Rep. Deluzio, Christopher R. [D-PA-17] (D-PA), 2025-02-05T00:00:00.000Z
- Rep. DeSaulnier, Mark [D-CA-10] (D-CA), 2025-02-05T00:00:00.000Z
- Rep. Dexter, Maxine [D-OR-3] (D-OR), 2025-02-05T00:00:00.000Z
- Rep. Dingell, Debbie [D-MI-6] (D-MI), 2025-02-05T00:00:00.000Z
- Rep. Escobar, Veronica [D-TX-16] (D-TX), 2025-02-05T00:00:00.000Z
- Rep. Espaillat, Adriano [D-NY-13] (D-NY), 2025-02-05T00:00:00.000Z
- Rep. Evans, Dwight [D-PA-3] (D-PA), 2025-02-05T00:00:00.000Z
- Rep. Leger Fernandez, Teresa [D-NM-3] (D-NM), 2025-02-05T00:00:00.000Z
- Rep. Foster, Bill [D-IL-11] (D-IL), 2025-02-05T00:00:00.000Z
- Rep. Foushee, Valerie P. [D-NC-4] (D-NC), 2025-02-05T00:00:00.000Z
- Rep. Frankel, Lois [D-FL-22] (D-FL), 2025-02-05T00:00:00.000Z
- Rep. Frost, Maxwell [D-FL-10] (D-FL), 2025-02-05T00:00:00.000Z
- Rep. Garamendi, John [D-CA-8] (D-CA), 2025-02-05T00:00:00.000Z
- Rep. García, Jesús G. "Chuy" [D-IL-4] (D-IL), 2025-02-05T00:00:00.000Z
- Rep. Garcia, Robert [D-CA-42] (D-CA), 2025-02-05T00:00:00.000Z
- Rep. Garcia, Sylvia R. [D-TX-29] (D-TX), 2025-02-05T00:00:00.000Z
- Rep. Golden, Jared F. [D-ME-2] (D-ME), 2025-02-05T00:00:00.000Z
- Rep. Goldman, Daniel S. [D-NY-10] (D-NY), 2025-02-05T00:00:00.000Z
- Rep. Gomez, Jimmy [D-CA-34] (D-CA), 2025-02-05T00:00:00.000Z
- Rep. Green, Al [D-TX-9] (D-TX), 2025-02-05T00:00:00.000Z
- Rep. Grijalva, Raúl M. [D-AZ-7] (D-AZ), 2025-02-05T00:00:00.000Z
- Rep. Hayes, Jahana [D-CT-5] (D-CT), 2025-02-05T00:00:00.000Z
- Rep. Horsford, Steven [D-NV-4] (D-NV), 2025-02-05T00:00:00.000Z
- Rep. Hoyle, Val T. [D-OR-4] (D-OR), 2025-02-05T00:00:00.000Z
- Rep. Huffman, Jared [D-CA-2] (D-CA), 2025-02-05T00:00:00.000Z
- Rep. Ivey, Glenn [D-MD-4] (D-MD), 2025-02-05T00:00:00.000Z
- Rep. Jackson, Jonathan L. [D-IL-1] (D-IL), 2025-02-05T00:00:00.000Z
- Rep. Jayapal, Pramila [D-WA-7] (D-WA), 2025-02-05T00:00:00.000Z
- Rep. Johnson, Henry C. "Hank" [D-GA-4] (D-GA), 2025-02-05T00:00:00.000Z
- Rep. Kaptur, Marcy [D-OH-9] (D-OH), 2025-02-05T00:00:00.000Z
- Rep. Kelly, Robin L. [D-IL-2] (D-IL), 2025-02-05T00:00:00.000Z
- Rep. Kennedy, Timothy M. [D-NY-26] (D-NY), 2025-02-05T00:00:00.000Z
- Rep. Khanna, Ro [D-CA-17] (D-CA), 2025-02-05T00:00:00.000Z
- Rep. Landsman, Greg [D-OH-1] (D-OH), 2025-02-05T00:00:00.000Z
- Rep. Larson, John B. [D-CT-1] (D-CT), 2025-02-05T00:00:00.000Z
- Rep. Lee, Summer L. [D-PA-12] (D-PA), 2025-02-05T00:00:00.000Z
- Rep. Lieu, Ted [D-CA-36] (D-CA), 2025-02-05T00:00:00.000Z
- Rep. Lynch, Stephen F. [D-MA-8] (D-MA), 2025-02-05T00:00:00.000Z
- Rep. Magaziner, Seth [D-RI-2] (D-RI), 2025-02-05T00:00:00.000Z
- Rep. McBath, Lucy [D-GA-6] (D-GA), 2025-02-05T00:00:00.000Z
- Rep. McBride, Sarah [D-DE-At Large] (D-DE), 2025-02-05T00:00:00.000Z
- Rep. McCollum, Betty [D-MN-4] (D-MN), 2025-02-05T00:00:00.000Z
- Rep. McGarvey, Morgan [D-KY-3] (D-KY), 2025-02-05T00:00:00.000Z
- Rep. McGovern, James P. [D-MA-2] (D-MA), 2025-02-05T00:00:00.000Z
- Rep. Meeks, Gregory W. [D-NY-5] (D-NY), 2025-02-05T00:00:00.000Z
- Rep. Menendez, Robert [D-NJ-8] (D-NJ), 2025-02-05T00:00:00.000Z
- Rep. Meng, Grace [D-NY-6] (D-NY), 2025-02-05T00:00:00.000Z
- Rep. Mfume, Kweisi [D-MD-7] (D-MD), 2025-02-05T00:00:00.000Z
- Rep. Moulton, Seth [D-MA-6] (D-MA), 2025-02-05T00:00:00.000Z
- Rep. Mrvan, Frank J. [D-IN-1] (D-IN), 2025-02-05T00:00:00.000Z
- Rep. Nadler, Jerrold [D-NY-12] (D-NY), 2025-02-05T00:00:00.000Z
- Rep. Neguse, Joe [D-CO-2] (D-CO), 2025-02-05T00:00:00.000Z
- Rep. Norcross, Donald [D-NJ-1] (D-NJ), 2025-02-05T00:00:00.000Z
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC), 2025-02-05T00:00:00.000Z
- Rep. Ocasio-Cortez, Alexandria [D-NY-14] (D-NY), 2025-02-05T00:00:00.000Z
- Rep. Omar, Ilhan [D-MN-5] (D-MN), 2025-02-05T00:00:00.000Z
- Rep. Pallone, Frank [D-NJ-6] (D-NJ), 2025-02-05T00:00:00.000Z
- Rep. Perez, Marie Gluesenkamp [D-WA-3] (D-WA), 2025-02-05T00:00:00.000Z
- Rep. Pingree, Chellie [D-ME-1] (D-ME), 2025-02-05T00:00:00.000Z
- Rep. Pocan, Mark [D-WI-2] (D-WI), 2025-02-05T00:00:00.000Z
- Rep. Pressley, Ayanna [D-MA-7] (D-MA), 2025-02-05T00:00:00.000Z
- Rep. Ramirez, Delia C. [D-IL-3] (D-IL), 2025-02-05T00:00:00.000Z
- Rep. Raskin, Jamie [D-MD-8] (D-MD), 2025-02-05T00:00:00.000Z
- Rep. Riley, Josh [D-NY-19] (D-NY), 2025-02-05T00:00:00.000Z
- Rep. Ross, Deborah K. [D-NC-2] (D-NC), 2025-02-05T00:00:00.000Z
- Rep. Ryan, Patrick [D-NY-18] (D-NY), 2025-02-05T00:00:00.000Z
- Rep. Salinas, Andrea [D-OR-6] (D-OR), 2025-02-05T00:00:00.000Z
- Rep. Scanlon, Mary Gay [D-PA-5] (D-PA), 2025-02-05T00:00:00.000Z
- Rep. Schakowsky, Janice D. [D-IL-9] (D-IL), 2025-02-05T00:00:00.000Z
- Rep. Sherman, Brad [D-CA-32] (D-CA), 2025-02-05T00:00:00.000Z
- Rep. Smith, Adam [D-WA-9] (D-WA), 2025-02-05T00:00:00.000Z
- Rep. Soto, Darren [D-FL-9] (D-FL), 2025-02-05T00:00:00.000Z
- Rep. Stansbury, Melanie A. [D-NM-1] (D-NM), 2025-02-05T00:00:00.000Z
- Rep. Stevens, Haley M. [D-MI-11] (D-MI), 2025-02-05T00:00:00.000Z
- Rep. Sykes, Emilia Strong [D-OH-13] (D-OH), 2025-02-05T00:00:00.000Z
- Rep. Takano, Mark [D-CA-39] (D-CA), 2025-02-05T00:00:00.000Z
- Rep. Thanedar, Shri [D-MI-13] (D-MI), 2025-02-05T00:00:00.000Z
- Rep. Thompson, Bennie G. [D-MS-2] (D-MS), 2025-02-05T00:00:00.000Z
- Rep. Titus, Dina [D-NV-1] (D-NV), 2025-02-05T00:00:00.000Z
- Rep. Tlaib, Rashida [D-MI-12] (D-MI), 2025-02-05T00:00:00.000Z
- Rep. Tokuda, Jill N. [D-HI-2] (D-HI), 2025-02-05T00:00:00.000Z
- Rep. Tonko, Paul [D-NY-20] (D-NY), 2025-02-05T00:00:00.000Z
- Rep. Torres, Norma J. [D-CA-35] (D-CA), 2025-02-05T00:00:00.000Z
- Rep. Trahan, Lori [D-MA-3] (D-MA), 2025-02-05T00:00:00.000Z
- Sylvester Turner (D-TX), 2025-02-05T00:00:00.000Z
- Rep. Vargas, Juan [D-CA-52] (D-CA), 2025-02-05T00:00:00.000Z
- Rep. Velázquez, Nydia M. [D-NY-7] (D-NY), 2025-02-05T00:00:00.000Z
- Rep. Wasserman Schultz, Debbie [D-FL-25] (D-FL), 2025-02-05T00:00:00.000Z
- Rep. Waters, Maxine [D-CA-43] (D-CA), 2025-02-05T00:00:00.000Z
- Rep. Watson Coleman, Bonnie [D-NJ-12] (D-NJ), 2025-02-05T00:00:00.000Z
- Rep. Williams, Nikema [D-GA-5] (D-GA), 2025-02-05T00:00:00.000Z
- Rep. Wilson, Frederica S. [D-FL-24] (D-FL), 2025-02-05T00:00:00.000Z
- Rep. Torres, Ritchie [D-NY-15] (D-NY), 2025-02-06T00:00:00.000Z
- Rep. Schrier, Kim [D-WA-8] (D-WA), 2025-02-07T00:00:00.000Z
- Rep. Courtney, Joe [D-CT-2] (D-CT), 2025-03-04T00:00:00.000Z
- Rep. Cisneros, Gilbert Ray [D-CA-31] (D-CA), 2025-03-04T00:00:00.000Z
- Rep. Levin, Mike [D-CA-49] (D-CA), 2025-03-05T00:00:00.000Z
- Rep. Suozzi, Thomas R. [D-NY-3] (D-NY), 2025-03-06T00:00:00.000Z
- Rep. Scott, David [D-GA-13] (D-GA), 2025-04-24T00:00:00.000Z
- Rep. Sánchez, Linda T. [D-CA-38] (D-CA), 2025-04-24T00:00:00.000Z
- Rep. Simon, Lateefah [D-CA-12] (D-CA), 2025-05-07T00:00:00.000Z
- Rep. McDonald Rivet, Kristen [D-MI-8] (D-MI), 2025-05-21T00:00:00.000Z
- Rep. Sorensen, Eric [D-IL-17] (D-IL), 2025-09-09T00:00:00.000Z
- Rep. Bell, Wesley [D-MO-1] (D-MO), 2025-09-18T00:00:00.000Z
- Rep. Harder, Josh [D-CA-9] (D-CA), 2025-12-04T00:00:00.000Z
- Rep. Grijalva, Adelita S. [D-AZ-7] (D-AZ), 2026-02-03T00:00:00.000Z
- Rep. Mannion, John W. [D-NY-22] (D-NY), 2026-06-24T00:00:00.000Z
- Rep. Rivas, Luz M. [D-CA-29] (D-CA), 2026-07-16T00:00:00.000Z
- Rep. Friedman, Laura [D-CA-30] (D-CA), 2026-07-20T00:00:00.000Z
- Rep. Lofgren, Zoe [D-CA-18] (D-CA), 2026-09-01T00:00:00.000Z
- Rep. Min, Dave [D-CA-47] (D-CA), 2026-09-16T00:00:00.000Z
- Rep. Blair, Everton [D-GA-13] (D-GA), 2026-09-16T00:00:00.000Z

## Provisions PRIA read

- Full credit for foreign taxes: benefit, high. This bill would let U.S. shareholders claim a deemed-paid foreign tax credit equal to 100% of properly attributable foreign taxes on tested income. It would remove the prior 80% cap. The change would apply to tax years starting after December 31, 2024.
- End low tax rate for FDII: cost, high. This bill would repeal the reduced-rate rule for foreign-derived intangible income (FDII). Domestic corporations that used the lower rate would face higher U.S. tax. The change would apply to taxable years beginning after December 31, 2024.
- Foreign tax credits limited by country: cost, high. This bill would require taxpayers to compute the foreign tax credit limit separately for each country. Branches and U.S. possessions would count as separate countries. It would also remove the ability to carry foreign tax credits back to the prior year. The changes would apply to tax years starting…
- Higher U.S. tax on offshore profits: cost, high. This bill would rename GILTI to "net CFC tested income" and narrow what counts as tested income. U.S. shareholders would compute that income by country. It would add certain oil-related foreign income to Subpart F and remove the high-tax exclusion. These rules would apply to foreign corporations' t…
- Tighter rules on corporate inversions: cost, medium. This bill would tighten inversion rules by raising the ownership test to 80% and adding a domestic business activity test. It would also let the IRS assess tax tied to those changes for up to three years after enactment. The changes apply to taxable years ending after December 22, 2017.
- Treat U.S.-managed foreign firms as domestic: cost, medium. This bill would treat some foreign corporations managed and controlled mainly in the United States as domestic for tax purposes. It would apply when the firm's stock trades regularly or its assets (including assets under management) are $50,000,000 or more. The rule would start two years after enac…
- New limits and carryforwards for interest: mixed, high. This bill would limit interest deductions for members of large international financial reporting groups using an EBITDA-based share test. It would also let disallowed interest be carried forward and treated as paid interest for up to five years. The rules would apply to tax years starting after Dec…

## Related bills

- 119-hr-20: Richard L. Trumka Protecting the Right to Organize Act of 2025
- 119-hr-14: John R. Lewis Voting Rights Advancement Act of 2025
- 119-hr-1810: Safe Schools Improvement Act
- 119-hr-7973: Momnibus Act
- 119-hr-15: Equality Act
- 119-hr-17: Paycheck Fairness Act

## Sources
- [119-hr-995 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/995)

## Related
- [119-hr-20: Richard L. Trumka Protecting the Right to Organize Act of 2025](https://policyrisk.com/legislation/119-hr-20)
- [119-hr-14: John R. Lewis Voting Rights Advancement Act of 2025](https://policyrisk.com/legislation/119-hr-14)
- [119-hr-1810: Safe Schools Improvement Act](https://policyrisk.com/legislation/119-hr-1810)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-15: Equality Act](https://policyrisk.com/legislation/119-hr-15)
- [119-hr-17: Paycheck Fairness Act](https://policyrisk.com/legislation/119-hr-17)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-995 (as of 2026-09-18).