United States · Bill · S
S. 2369 (110th)
A bill to amend title 35, United States Code, to provide that certain tax planning inventions are not patentable, and for other purposes.
Introduced
15 November 2007
Last action
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Status
Read twice and referred to the Committee on the Judiciary. (text of measure as introduced: CR S14492)
Sponsors
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Subjects
Discovery layer
Source updated
10 August 2026
Summary
Provides that tax planning inventions are not patentable. Defines a "tax planning invention" as a plan, strategy, technique, scheme, process, or system to reduce, minimize, avoid, or defer tax liability or to facilitate compliance with tax laws, excluding tax preparation software and other tools or systems used solely to prepare tax or information returns.
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 15 November 2007
Introduced in Senate (PDF)
Introduced in Senate · EN · 15 November 2007
Introduced in Senate
summary · EN · 15 November 2007
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/110th-congress/senate-bill/2369
- Open data entity: https://api.congress.gov/v3/bill/110/s/2369