United States · Bill · S
S. 139 (112th)
Equal Access to Tax Planning Act
Introduced
25 January 2011
Last action
25 January 2011 · Introduced
Status
Read twice and referred to the Committee on the Judiciary.
Sponsors
Sen. Baucus, Max [D-MT], Sen. Grassley, Chuck [R-IA], Sen. Levin, Carl [D-MI], Sen. Bingaman, Jeff [D-NM], Sen. Wyden, Ron [D-OR], Sen. Conrad, Kent [D-ND], Sen. Enzi, Michael B. [R-WY], Sen. Kerry, John F. [D-MA], Sen. Stabenow, Debbie [D-MI], Sen. Whitehouse, Sheldon [D-RI], Sen. Risch, James E. [R-ID]
Subjects
Taxation
Source updated
10 August 2026
Summary
Equal Access to Tax Planning Act - Deems any strategy for reducing, avoiding, or deferring tax liability insufficient to differentiate a claimed invention from the prior art when evaluating specified conditions of patentability under federal patent law.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
25 January 2011
Introduced
Read twice and referred to the Committee on the Judiciary.
Source: IntroReferral
25 January 2011
Introduced
Sponsor introductory remarks on measure. (CR S221-222)
Source: IntroReferral
25 January 2011
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 25 January 2011 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 25 January 2011
Introduced in Senate (PDF)
Introduced in Senate · EN · 25 January 2011
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Introduced in Senate
summary · EN · 25 January 2011
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Baucus, Max [D-MT] · D · Sponsor
- Sen. Grassley, Chuck [R-IA] · R · Sponsor
- Sen. Levin, Carl [D-MI] · D · Sponsor
- Sen. Bingaman, Jeff [D-NM] · D · Sponsor
- Sen. Wyden, Ron [D-OR] · D · Sponsor
- Sen. Conrad, Kent [D-ND] · D · Sponsor
- Sen. Enzi, Michael B. [R-WY] · R · Sponsor
- Sen. Kerry, John F. [D-MA] · D · Sponsor
- Sen. Stabenow, Debbie [D-MI] · D · Cosponsor
- Sen. Whitehouse, Sheldon [D-RI] · D · Cosponsor
- Sen. Risch, James E. [R-ID] · R · Cosponsor
- · ssju00 · Standing
Related records
- related to → Leahy-Smith America Invents Act
- related to ← America Invents Act
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/112th-congress/senate-bill/139
- Open data entity: https://api.congress.gov/v3/bill/112/s/139
- us · 112-s-139 · source updated 10 August 2026