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S. 2976IntroducedSenate · nowHousePresidentLawIn committee
Sec. 4 · S. 2976

Denial of income tax deduction on outsourcing payments

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(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: 280I. Outsourcing payments No deduction shall be allowed under this chapter for any outsourcing payment (as defined in section 5000E(b)).. (b) Clerical amendment The table of section for 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 item: Sec. 280I. Outsourcing payments.. (c) Effective date The amendments made by this section shall apply to payments made after December 31, 2025, in taxable years ending after such date.

Sec. 4: Denial of income tax deduction on outsourcing payments · Public Law Tracker