1. Short title This Act may be cited as the Land And National Defense Act or the LAND Act . 2. Restrictions on foreign purchasers (a) In general In the case of a sale of agricultural land, a foreign purchaser of such land shall be subject to the same restrictions and limitations as a United States citizen or national would be subject to with respect to the purchase of agricultural land in the home country of such purchaser. (b) Determination of home countries of foreign purchasers (1) United States citizens (A) Dual citizen For purposes of applying subsection (a), in the case of a foreign purchaser who is a citizen of the United States and 1 other country, the other country shall be treated as the home country of such purchaser. (B) Multiple citizenship For purposes of applying subsection (a), in the case of a foreign purchaser who is a citizen of the United States and more than 1 other country, the other country (other than the United States) with the most restrictive laws with respect to the purchasing of agricultural land, as determined by the Task Force, shall be treated as the home country of such purchaser. (2) Non-United States citizens (A) In general For purposes of applying subsection (a), in the case of a foreign purchaser who is a not a United States citizen and is a citizen of 1 country, the country in which such purchaser is a citizen shall be treated as the home country of such purchaser. (B) Multiple citizenship For purposes of applying subsection (a), in the case of a foreign purchaser who is a not a United States citizen and is a citizen of more than 1 country, the country with the most restrictive laws with respect to the purchasing of agricultural land, as determined by the Task Force, shall be treated as the home country of such purchaser. (3) Companies For purposes of applying subsection (a), in the case of a foreign purchaser that is a company, the country with the most restrictive laws with respect to the purchasing of agricultural land, as determined by the Task Force, and of which the