Deterring Adversarial Access to Americans’ Data Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7509 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7509 To amend the Internal Revenue Code of 1986 to deny certain tax credits and deductions to businesses that use foreign adversary-controlled technology, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES February 11, 2026 Mr. Moran introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to deny certain tax credits and deductions to businesses that use foreign adversary-controlled technology, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Deterring Adversarial Access to Americans' Data Act''. SEC. 2. TAX TREATMENT OF ENTITIES USING FOREIGN ADVERSARY-CONTROLLED TECHNOLOGY. (a) Entities Using Foreign Adversary-Controlled Technology Added to List of Foreign-Influenced Entities.--Section 7701(a)(51) of the Internal Revenue Code of 1986 is amended-- (1) in subparagraph (D)(i), by striking ``or'' at the end of subclause (I), by striking the period at the end of subclause (II) and inserting ``, or'' and by adding at the end the following new subclause: ``(III) which uses foreign adversary-controlled technology during the taxable year.'', and (2) in subparagraph (I), by adding at the end the following new clause: ``(vii) Foreign adversary-controlled technology.--The term `foreign adversary- controlled technology' means any information and communications technology or service that is-- ``(I) designed, developed, manufactured, or provided by a specified foreign entity or foreign- influenced entity described in subclause (I) or (II) of subparagraph (D), or