> Foreign R&D must still be amortized over 15 years
Awesome, this literally could not be better for American tech workers.
There's also H-1B (and other worker visa) restrictions/costs imposed. Overall, quite good for the American tech worker
IDK, sounds like it's a bunch of stupid misc. fees. So instead of just raising the minimum wage for H1Bs and indexing it to inflation, they raise taxes (and these taxes on H1Bs don't seem like a consequential funding source. They might even bring in less tax revenue than raising the H1B minimum wage to where it should be if it had originally been indexed to inflation.)