,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #geji  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,febru>y #aa1         
#bjbf,mr4 ,moran introduc$ ! foll[+     
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to d5y   
c]ta9 tax cr$its & d$uctions to         
bus9esses t use =eign adv]s>y-controll$ 
te*nology1 & = o!r purposes4  #a4 ,%ort 
title ,?is ,act may be cit$ z ! ,det]r+ 
,adv]s>ial ,access to ,am]icans' ,data  
,act4  #b4 ,tax treatm5t ( entities us+ 
=eign adv]s>y-controll$ te*nology  7a7  
,entities us+ =eign adv]s>y-,controll$  
te*nology add$ to li/ ( =eign-,influ5c$ 
entities ,section #ggja7;a77#ea7 ( !    
,int]nal ,rev5ue ,code ( #aihf is       
am5d$--  7#a7 9 subp>agraph 7,d77i71 by 
/rik+ or at ! end ( subclause 7,i71 by  
/rik+ ! p]iod at ! end ( subclause      
7,,ii7 & ins]t+ 1 or & by add+ at ! end 
! foll[+ new subclause3  7,,iii7 :i*    
uses =eign adv]s>y-controll$ te*nology  
dur+ ! taxable ye>4  1 &  7#b7 9        

subp>agraph 7,i71 by add+ at ! end !    
foll[+ new clause3  7vii7 ,=eign        
adv]s>y-controll$ te*nology ,! t]m =eign
 adv]s>y-controll$ te*nology means any  
in=mation & communications te*nology or 
s]vice t is--  7,i7 design$1 develop$1  
manufactur$1 or provid$ by a specifi$   
=eign entity or =eign-influ5c$ entity   
describ$ 9 subclause 7,i7 or 7,,ii7 (   
subp>agraph 7,d71 or  7,,ii7 dep5d5t on1
 or int]op]able )1 any o!r h>dw>e1      
firmw>e1 op]at+ sy/em1 middlew>e1 driv]1
 emb$d$ s(tw>e1 cl\d s]vice1 or network 
compon5t describ$ 9 subclause 7,i7 =    
core functionality4  7viii7  ,in=mation 
& communications te*nology or s]vice  ,!
 t]m in=mation & communications         
te*nology or s]vice means any h>dw>e1   
s(tw>e1 or o!r product or s]vice        
prim>ily int5d$ to fulfill or enable !  
function ( in=mation or data process+1  
/orage1 retrieval1 or communication by  
electronic means1 includ+ transmission1 
/orage1 & display4  4  7b7  ,bonus      
depreciation d5i$ = =eign               

adv]s>y-,controll$ te*nology & prop]ty  
own$ by prohibit$ =eign entities        
,section #afh7k77#b7 ( su* ,code is     
am5d$-- 7#a7 9 subp>agraph 7,a7--  7,a7 
9 clause 7i7-- 7i7 by /rik+ or at ! end 
( subclause 7,,iii71  7ii7 by /rik+ & or
 9 subclause 7,v7 & ins]t+ or1 &  7iii7 
by /rik+ & at ! end ( subclause 7,,vi71 
7,b7 9 clause 7ii71 by /rik+ ! p]iod at 
! end & ins]t+ a comma1 &  7,c7 by add+ 
at ! end ! foll[+ new clauses3  7iii7   
:i* is n =eign adv]s>y-controll$        
te*nology1 &  7iv7 :i* is n prop]ty own$
 by a prohibit$ =eign entity4  1 &  7#b7
 by add+ at ! end ! foll[+ new          
subp>agraph3  7,i7  ,regulatory au?ority
  ,! ,secret>y %all prescribe su*       
regulations z may be necess>y or        
appropriate to c>ry out ! purposes (    
clauses 7iii7 & 7iv7 ( subp>agraph 7,a74
  4  7c7  ,d5ial ( full exp5s+ ( dome/ic
 rese>* & exp]im5tal exp5ditures = =eign
 adv]s>y-,controll$ te*nology &         
prohibit$ =eign entities  ,section      
#agd;,a7d7 ( su* ,code is am5d$ by add+ 

at ! end ! foll[+ new p>agraph3  7#d7   
,=eign adv]s>y-controll$ te*nology2     
prohibit$ =eign entities  ,?is section  
%all n apply to any am\nt paid or       
incurr$--  7,a7 = ! acquisition or      
developm5t ( =eign adv]s>y-controll$    
te*nology1 or  7,b7 by a prohibit$ =eign
 entity4  4  7d7 ,modifi$ calculation ( 
adju/$ taxable income = purposes (      
bus9ess int]e/ d$uction  7#a7 ,9 g5]al  
,section #afc7;j77#h77;,a7 ( su* ,code  
is am5d$ by /rik+ & at ! end ( clause   
7v7 & by ins]t+ aft] clause 7vi7 !      
foll[+ new clause3  7vii7 any item (    
income1 ga91 d$uction1 or loss :i* is   
attributable to-- 7,i7 =eign            
adv]s>y-controll$ te*nology1 or  7,,ii7 
a trade or bus9ess own$ by a prohibit$  
=eign entity1 &  4  7#b7 ,regulatory    
au?ority ,section #afc7;j77#aa7 ( su*   
,code is am5d$ by ins]t+ & :i* items (  
income1 ga91 d$uction1 or loss are      
attributable to =eign adv]s>y-controll$ 
te*nology or a trade or bus9ess own$ by 
a prohibit$ =eign entity "u p>agraph    

7#h77;,a77vii7 be=e ! p]iod at ! end4   
7e7 ,d5ial ( cr$it = increas+ rese>*    
activities 9 ! case ( prohibit$ =eign   
entities ,section #da7;d77#d7 ( su*     
,code is am5d$ by add+ at ! end ! foll[+
 new subp>agraph3  7,d7 ,re/rictions    
relat+ to prohibit$ =eign entities ,no  
cr$it %all be all[$ to a taxpay] "u     
subsection 7a7 = any taxable ye> if !   
taxpay] is a specifi$ =eign entity or a 
=eign-influ5c$ entity4  4  7f7          
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ! date :i* is "o ye> aft] ! 
date ( ! enactm5t ( ?is ,act4