S 2976 119th Congress
HIRE Act
A bill to amend the Internal Revenue Code of 1986 to impose an excise tax on payments by United States taxpayers to foreign persons for services provided to United States consumers, and for other purposes.
Official Title as Introduced Congress.gov
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Bill journey
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Introduction Congress.gov
Introduced
Introduced in the Senate.
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Read twice and referred to the Committee on Finance.
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Introduced in Senate
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Introduced in Senate
A dated text-version record is available.
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| Date and time | Record | Official detail | Source |
|---|---|---|---|
| IntroductionIntroduced | Introduced in the Senate. | Congress.gov | |
| Official actionRead twice and referred to the Committee on Finance. | No additional detail supplied.IntroReferral · Senate | Congress.gov | |
| Official actionIntroduced in Senate | No additional detail supplied.IntroReferral · Library of Congress · Code 10000 | Congress.gov | |
| Text versionIntroduced in Senate | A dated text-version record is available. | Congress.gov |
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Congressional Research Service
CRS summary
Halting International Relocation of Employment Act or the HIRE ActThis bill imposes a 25% federal excise tax on and disallows tax deductions related to payments made to foreign persons for labor or services benefiting consumers in the United States (outsourcing payments). The bill also provides funding for workforce development initiatives.Specifically, the excise tax applies to outsourcing payments, which the bill defines as any premium, fee, royalty, service charge, or other payment madein 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), andfor labor or services which benefit (directly or indirectly) U.S. consumers.Further, a federal tax deduction is not allowed for outsourcing payments or the excise tax on such payments.Under the bill, the Internal Revenue Service may require persons to report information related to outsourcing payments. The bill imposes penalties for failing to report such information or pay the excise tax. The bill also establishes and provides funding for the Domestic Workforce Fund, which is to be used forworkforce development and retraining programs,apprenticeship programs and partnerships with industry to expand domestic employment in sectors impacted by outsourcing, and state grants for workforce development for communities with high levels of job displacement.The funding provided by the bill for the Domestic Workforce Fund is equivalent to the amounts received from the tax and penalties imposed by the bill.
Official documents
Text versions
- Introduced in SenateOct 6, 2025