HR 7509
Deterring Adversarial Access to Americans’ Data Act
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Bill overview
This bill, the Deterring Adversarial Access to Americans’ Data Act, aims to limit the tax benefits available to businesses that rely on technology controlled by foreign adversaries. It does this by adding ‘foreign adversary-controlled technology’ to the list of entities subject to scrutiny under tax law, denying bonus depreciation for property owned by prohibited foreign entities, and modifying how adjusted taxable income is calculated for businesses with ties to these entities. The bill also restricts credits for research activities for certain foreign-influenced entities.
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