We give an attribute-based encryption system for Turing Machines that is provably secure assuming only the existence of identity-based encryption (IBE) for large identity spaces. Currently, IBE is known to be realizable from most mainstream number theoretic assumptions that imply public key cryptography including factoring, the search Diffie-Hellman assumption, and the Learning with Errors assumption.
Our core construction provides security against an attacker that makes a single key query for a machine $T$ before declaring a challenge string $w^*$ that is associated with the challenge ciphertext. We build our construction by leveraging a Garbled RAM construction of Gentry, Halevi, Raykova, and Wichs; however, to prove security we need to introduce a new notion of security called iterated simulation security.
We then show how to transform our core construction into one that is secure for an a-priori bounded number $q = q(lambda)$ of key queries that can occur either before or after the challenge ciphertext. We do this by first showing how one can use a special type of non-committing encryption to transform a system that is secure only if a single key is chosen before the challenge ciphertext is declared into one where the single key can be requested either before or after the challenge ciphertext. We give a simple construction of this non-committing encryption from public key encryption in the Random Oracle Model. Next, one can apply standard combinatorial techniques to lift from single-key adaptive security to $q$-key adaptive security.

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