Ireland has a $1 billion trade surplus with Israel, exporting more than $1.2 billion to the country in 2018. The bill would ban any goods or services produced, even partially, in the Israeli-occupied territories—including the Golan Heights—or by Israelis who travel, even temporarily, beyond the Green Line. It affects goods or services imported to Ireland as well as the transactions of Irish citizens, Irish companies, and companies with Irish subsidiaries worldwide. The effects of this would cause companies operating in Israel, Ireland and the United States to choose between obeying the Irish law or United States anti-boycott legislation. Especially considering that Ireland is a tax haven for many tech companies, from which the Irish government collects billions in corporate tax, the legislation has the potential to encourage some of them to relocate operations, according to a "Bloomberg" editorial and the Lawfare Project. According to foreign minister Simon Coveney—relying on legal advice from the Attorney General of Ireland, Séamus Woulfe—the law could result in Ireland being fined by the European Union for violating EU trade regulation. Woulfe also said that the law would be "quite vague" and impractical to enforce. The Lawfare Project is already preparing a lawsuit against the legislation on the grounds that it violates European Union law. The Ireland Palestine Alliance, Sadaka, noting that one key argument by Coveney and the Government is that the Bill is not compatible with EU law, point to a legal opinion by Takis Tridimas, Professor of EU law at King's College London and practising EU lawyer, that the Bill is compatible with EU law. Other legal authorities, including former Attorney General Michael McDowell argue that the bill would not contravene existing law or international obligations. Trócaire cites two formal legal opinions that the bill is legal and permissible under EU law. Jackie Goodall of the Ireland Israel Alliance stated that Christian pilgrims could be adversely affected, as taking tours guided by Jews based in the West Bank or buying souvenirs from Jews in the West Bank would be a criminal action. Various American officials contacted Coveney, warning that commercial relations between their countries could be adversely affected by the passage of the bill. Several politicians from Massachusetts—a state with a large Irish-American population—have criticized the bill. This includes criticism from Steven S. Howitt, a state representative, Boston Mayor Martin J. Walsh, and Mintz Levin chairman Robert Popeo, who characterized the bill as antisemitic. Indiana's Secretary of Commerce, James A. Schellinger, expressed concern that the bill would "unfairly target certain countries or groups of people" and harm Indiana businesses.