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

Cost and committee reports

Official records Congress.gov attaches to H.R. 7559.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. AUSTIN SCOTT of Georgia, as printed in the Congressional Record (Vol. 172, No. 30, February 12, 2026, Page H2220):
  Article I, Section 8.
  Source: Congress.gov, Congressional Record February 12, 2026 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  21 characters

  Congress.gov bill record

  H.R. 7559, 119th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/119/hr/7559

  Record last updated by Congress.gov

  August 31, 2026

  PORKER copy retrieved

  September 12, 2026

  Stored copy, SHA-256 of the file

  db1dbe2fcacec7ac1ec666da687c350cfea61b8cb87bfb00bccf1873eb765053

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of August 31, 2026). Not every bill gets one.

From the Congress.gov bill record for H.R. 7559, last updated August 31, 2026. PORKER’s copy was retrieved September 12, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.