Ben Cardin: “The 2017 Tax Cuts and Jobs Act requires that R&D costs be capitalized and amortized over 5 years for domestic costs.”

Why do we not widen this piece of legislation out so it includes all human rights abusers in Russia?

We need to consider how we deal with that.

If Putin hates this so much, we're sure that there are a lot of other dictators who would hate this as well.

Thank you very much for holding this hearing on the implementation of Global Magnitsky sanctions.