Deterring Adversarial Access to Americans’ Data Act

HR 7509, the *Deterring Adversarial Access to Americans’ Data Act*, modifies U.S. tax law to impose financial penalties on businesses using technology linked to "foreign adversaries." It directly affects companies that rely on specified foreign-controlled technology (like certain apps or services from designated countries) or are owned by "prohibited foreign entities." Key provisions deny tax benefits including bonus depreciation for such technology, block research expense deductions, adjust business interest deductions, and eliminate R&D credits for affected entities. These changes apply to tax returns filed after the law's effective date, one year post-enactment.