Limit Tax Benefits for Certain Tech Use

Official: Deterring Adversarial Access to Americans’ Data Act

IntroducedFebruary 11, 2026

Why This Matters

This bill prevents businesses from getting tax benefits if they use technology controlled by foreign adversaries. It is designed to safeguard American data and technology from foreign threats.

If you work for a company using foreign adversary technology, it may lose tax benefits, affecting its finances.

Affects: Businesses that rely on foreign technology and their employees may be impacted by this bill.

What changes is this bill making?

1. This bill denies tax credits to businesses using technology from foreign adversaries. 2. It adds foreign adversary-controlled technology to a list of restricted entities. 3. Businesses cannot fully deduct costs for research involving foreign adversary technology. 4. Companies must avoid using technology from prohibited foreign entities to receive tax benefits. 5. The bill aims to protect American data from foreign influence.

Who is affected?

Businesses that rely on foreign technology and their employees may be impacted by this bill.