introduced the Halting International Relocation of Employment Act, or HIRE Act, to protect American workers from outsourcing by disincentivizing U.S. companies from chasing cheaper wages and hiring foreign workers. The legislation will impose a tax on any company that employs foreign labor instead of Americans and will use the generated revenue to fund workforce development programs to help the middle-class. Creates a 25% tax on outsourcing payments ... Creates a “Domestic Workforce Fund” ... Prohibits companies from deducting any outsourcing payments.
Introduce legislation to impose a 25% tax on outsourcing payments, prohibit deductions for outsourcing payments, and direct the revenue into a Domestic Workforce Fund for apprenticeships and workforce development programs.
Occurrences
The bill would impose “a tax on any United States person making an outsourcing payment” equal to “25 percent of the amount of such payment,” establish a “Domestic Workforce Fund,” make fund expenditures available for workforce development, retraining, apprenticeship programs, and state grants, and provide that “No deduction shall be allowed” for outsourcing payments.
Evidence
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Congress.gov shows that on October 6, 2025, Sen. Moreno introduced S.2976, the HIRE Act, and the bill text includes a 25% tax on outsourcing payments, denial of deductions for those payments, and creation of a Domestic Workforce Fund for workforce development and apprenticeships.
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The senator's bill PDF states that Moreno introduced the HIRE Act, that it was read twice and referred, and that it would impose a 25% tax on outsourcing payments, make those payments nondeductible, and route receipts into a Domestic Workforce Fund for retraining, apprenticeships, and state workforce grants.
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Congress.gov lists S.2976, the HIRE Act, sponsored by Sen. Bernie Moreno of Ohio and introduced on October 6, 2025. The latest action the same day was Senate referral to the Committee on Finance, and the tracker status is Introduced.
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The introduced text says Moreno introduced the HIRE Act. Its provisions impose a 25 percent tax on outsourcing payments, define outsourcing payments to foreign persons for services benefiting U.S. consumers, create a Domestic Workforce Fund funded by those receipts for workforce development, retraining, apprenticeships, industry partnerships, and state grants, and add a rule denying deductions for outsourcing payments.
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Moreno's Senate-hosted bill PDF is draft legislative text for the HIRE Act. It names Moreno as the introducer and includes the same core provisions: a 25 percent tax on outsourcing payments, a Domestic Workforce Fund using receipts from that tax, eligible spending for workforce development, retraining, apprenticeships, industry partnerships, and state grants, plus a deduction ban for outsourcing payments.
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Congress.gov lists S.2976, the HIRE Act, sponsored by Sen. Bernie Moreno and introduced on October 6, 2025. The page shows the latest action remains: read twice and referred to the Senate Finance Committee on October 6, 2025; the tracker status is Introduced and the All Actions section lists only that one action.
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GovInfo's official introduced Senate bill text for S.2976 states that on October 6, 2025, Mr. Moreno introduced the bill. The text imposes a 25 percent tax on outsourcing payments, creates a Domestic Workforce Fund funded by receipts from the tax for workforce development, retraining, apprenticeship programs, industry partnerships, and state grants, and bars deductions for outsourcing payments.
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Last Action Date Listed October 6, 2025 Action Mr. Moreno introduced the following bill; which was read twice and referred to the Committee on Finance
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``(a) Imposition of Tax.--There is hereby imposed a tax on any United States person making an outsourcing payment a tax equal to 25 percent of the amount of such payment.
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``(c) Expenditures From Fund.--Amounts in the Fund shall be available, without further appropriation, solely for the following purposes: ``(1) Workforce development and retraining programs administered by the Department of Labor. ``(2) Apprenticeship programs and partnerships with industry to expand domestic employment in sectors impacted by outsourcing.
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SEC. 4. 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. ``No deduction shall be allowed under this chapter for any outsourcing payment (as defined in section 5000E(b)).''.
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10-06-2025 | S.2976 | HIRE Act Latest Action: Read twice and referred to the Committee on Finance.
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WASHINGTON – Today, Senator Bernie Moreno’s (R-Ohio) attempt to pass the Halting International Relocation of Employment Act , or HIRE Act, by unanimous consent was blocked by Senate Democrats.
Assessments
The promise was specifically to introduce legislation with three features: a 25% tax on outsourcing payments, denial of deductions for those payments, and revenue directed to a Domestic Workforce Fund for apprenticeships and workforce development. Official bill records and text show Sen. Bernie Moreno introduced S.2976, the HIRE Act, on October 6, 2025, during his Senate term, and the introduced text contains those promised provisions. Enactment is not required because the promise was framed as introduction of legislation.
Moreno, while serving as a U.S. senator, introduced S.2976 (the HIRE Act) on October 6, 2025. The bill text matches the claim’s core elements: a 25% tax on outsourcing payments, denial of deductions for those payments, and creation of a Domestic Workforce Fund for apprenticeships and workforce development. That satisfies the promise as introduced legislation in his current term.