It is April 26, 2026. If your LLC is licensing its proprietary AI models to foreign companies, you are subject to the 2026 Export Control & Tax Act.
1. The “Intangible Asset” Export Credit
- The Benefit: Under OBBBA Section 250, income derived from foreign entities for the use of US-patented AI is eligible for a 37.5% deduction, effectively lowering the tax rate on that income to about 13%.
- The Catch: You must prove the “Primary Development” of the AI happened on domestic Article #550 (Sovereign Nodes).
- The Shark Insight: “This is why I told you to own your infrastructure. If you build your AI on a foreign cloud, you pay the full 21% tax. If you build it on your own servers in the USA, you pay 13% on your foreign royalties. Ownership isn’t just about control; it’s about a 40% tax savings on global revenue.”