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The key word is "legally." Hey, California and the federal government could change the law and try to make a grab for those pots of money, but guess what those Corporations would do. That's right, they would simply move entirely out of the country.
Now I will exercise the juvenile adjective... Apple is "cool".. Big Oil is not "cool"...so the "coolsters" don't mind that Apple gets a special break. I have heard "Mr Cool" berate "Big Oil" for about 4 years now... but not a chirp about "Big techs"...