119th Congress Taxation
H.R. 7559: To amend the Internal Revenue Code of 1986 to deny deduction for outsourcing payments.
Introduced
- Introduced (completed)
- Passed House (not reached)
- Passed Senate (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
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.
Written by the Congressional Research Service, Library of Congress.
Roll calls
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Amendments
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- H.R. 6983: Nell Patten Roquemore Post Office (Lakeland, GA)
History
- Introduced in the House by Austin Scott.
Show the full action history (2 actions)
- Introduced in House
- Referred to the House Committee on Ways and Means.