"If implemented, RAISE Act can also potentially increase the cost of employing an Indian software engineer in the US for both Indian and their global counterparts such as Accenture, IBM and others."
Well, we all know IBM has a sure-fire counter for dealing with this, now don't we?
http://www.business-standard.com/article/companies/raise-act-may-result-in-cost-rise-for-it-firms-117081001333_1.html