To amend the Internal Revenue Code of 1986 to deny deduction for outsourcing payments.

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7559 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7559 To amend the Internal Revenue Code of 1986 to deny deduction for outsourcing payments. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES February 12, 2026 Mr. Austin Scott of Georgia introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to deny deduction for outsourcing payments. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SEC. 1. DENIAL OF INCOME TAX DEDUCTION ON OUTSOURCING PAYMENTS. (a) In General.--Part IX of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 280I. OUTSOURCING PAYMENTS. ``(a) In General.--No deduction shall be allowed under this chapter for any outsourcing payment. ``(b) Outsourcing Payment.--For purposes of this section-- ``(1) In general.--The term…