Nathaniel Moran (R-TX)
Deterring Adversarial Access to Americans’ Data Act
A Republican bill with no cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill, known as the "Deterring Adversarial Access to Americans' Data Act," aims to amend the Internal Revenue Code of 1986. It seeks to deny certain tax credits and deductions to businesses that use technology controlled by foreign adversaries. The legislation expands the definition of foreign-influenced entities to include those using such technology. It also modifies rules regarding bonus depreciation, research expenditures, and business interest deductions. Additionally, it restricts research activity credits for specified or foreign-influenced entities. These changes are intended to impact how entities are treated for tax purposes regarding specific technological and ownership criteria.
Yes
- Scored +6
Does this better protect the country from computer attacks?
The bill aims to reduce reliance on technology controlled by foreign adversaries to protect domestic data and security.
- Scored +5
Does this raise the taxes companies pay?
The bill denies certain tax credits, deductions, and bonus depreciation to businesses using foreign adversary-controlled technology.
The opposite
- Scored -4
Would business owners be better off under this?
The bill increases tax complexity and denies specific deductions and credits for businesses using certain technologies.
- Scored -4
Does this put more money into scientific research?
The bill restricts research activity credits for specified or foreign-influenced entities.
- Scored -3
Does this make it easier to run a small business?
The denial of bonus depreciation and full expensing for specific technologies may increase the tax burden on businesses.
Who it would affect, and how
Potential Positive Impacts for People
-
Tax Treatment Adjustments for Technology: The bill modifies how certain entities are classified to include those using foreign adversary-controlled technology, as defined in Section 2(a).
-
Regulation of Research Credits: Under Section 2(e), the bill prevents specified foreign entities or foreign-influenced entities from receiving credits for increasing research activities.
Potential Negative Impacts for People
-
Denial of Bonus Depreciation: Businesses may lose the ability to claim bonus depreciation if the property is foreign adversary-controlled technology or owned by a prohibited foreign entity, as outlined in Section 2(b).
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Loss of Research Expensing: Under Section 2(c), the denial of full expensing applies to amounts paid or incurred for the acquisition or development of foreign adversary-controlled technology or by a prohibited foreign entity.
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Changes to Business Interest Deductions: Section 2(d) modifies the calculation of adjusted taxable income for the purposes of business interest deductions to include items attributable to foreign adversary-controlled technology or businesses owned by prohibited foreign entities.
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Restrictions on Research Activity Credits: According to Section 2(e), no credit shall be allowed to a taxpayer for increasing research activities if that taxpayer is a specified foreign entity or a foreign-influenced entity.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- National Security And Foreign Policy
- Does this better protect the country from computer attacks? — The bill aims to reduce reliance on technology controlled by foreign adversaries to protect domestic data and security.
- Demographic And Interest Groups
- Would business owners be better off under this? — The bill increases tax complexity and denies specific deductions and credits for businesses using certain technologies.
- Education And Technology
- Does this put more money into scientific research? — The bill restricts research activity credits for specified or foreign-influenced entities.
- Economy And Finance
- Does this raise the taxes companies pay? — The bill denies certain tax credits, deductions, and bonus depreciation to businesses using foreign adversary-controlled technology. Does this make it easier to run a small business? — The denial of bonus depreciation and full expensing for specific technologies may increase the tax burden on businesses.
- 2/11/2026
- Referred to the House Committee on Ways and Means.
- Introduced in House