To amend the Internal Revenue Code of 1986 to deny deduction for outsourcing payments.
In committee: it can still change before the session ends.
- Stage
- In committee
- Started in
- House
- Sponsor
- 1
- Latest action
- Feb 12, 2026
What it does
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.
Official summary · Introduced in House · Feb 12, 2026
Titles and provisions can change as the bill moves.
Where it stands
Introduced (Done)
Committee (Current step)
Floor (Not started)
Law (Not started)
What moved
Who is involved
Sponsors
The lawmakers who put their names on it, lead sponsors first.
Where it goes next
While a bill can still move, the questions are about people and money.