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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.

referredUnited States· United States Congress· EN

Introduced

15 November 2007

Last action

15 November 2007 · Introduced

Status

Read twice and referred to the Committee on the Judiciary. (text of measure as introduced: CR S14492)

Sponsors

Sen. Baucus, Max [D-MT], Sen. Grassley, Chuck [R-IA], Sen. Levin, Carl [D-MI], Sen. Wyden, Ron [D-OR], Sen. Obama, Barack [D-IL], Sen. Bingaman, Jeff [D-NM], Sen. Coleman, Norm [R-MN], Sen. Cornyn, John [R-TX], Sen. Brown, Sherrod [D-OH], Sen. Hutchison, Kay Bailey [R-TX], Sen. Dole, Elizabeth [R-NC], Sen. Enzi, Michael B. [R-WY], Sen. Smith, Gordon H. [R-OR], Sen. Stabenow, Debbie [D-MI], Sen. Casey, Robert P., Jr. [D-PA], Sen. Murkowski, Lisa [R-AK], Sen. Byrd, Robert C. [D-WV], Sen. Lautenberg, Frank R. [D-NJ], Sen. Menendez, Robert [D-NJ], Sen. Nelson, Ben [D-NE], Sen. Conrad, Kent [D-ND], Sen. Salazar, Ken [D-CO], Sen. Barrasso, John [R-WY], Sen. Craig, Larry E. [R-ID], Sen. Bayh, Evan [D-IN], Sen. Voinovich, George V. [R-OH], Sen. Dorgan, Byron L. [D-ND], Sen. Lincoln, Blanche L. [D-AR], Sen. Vitter, David [R-LA], Sen. Allard, Wayne [R-CO]

Subjects

Taxation

Source updated

10 August 2026

Taxation

Official sourceDownload fileView documentsShare

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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 15 November 2007

    Introduced

    Read twice and referred to the Committee on the Judiciary. (text of measure as introduced: CR S14492)

    Source: IntroReferral

  2. 15 November 2007

    Introduced

    Sponsor introductory remarks on measure. (CR S14491-14492, S14492-14493)

    Source: IntroReferral

  3. 15 November 2007

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 15 November 2007

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 15 November 2007

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 15 November 2007

    Open at official source

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Sponsors

Related records

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Sources

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