S.139 - Equal Access to Tax Planning Act

A bill to provide that certain tax planning strategies are not patentable, and for other purposes. view all titles (2)

All Bill Titles

  • Official: A bill to provide that certain tax planning strategies are not patentable, and for other purposes. as introduced.
  • Short: Equal Access to Tax Planning Act as introduced.

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Introduced
 
Senate
Passes
 
House
Passes
 
President
Signs
 

 
01/25/11
 
 
 
 
 
 
 

Sponsor

Senator

Max Baucus

D-MT

View Co-Sponsors (10)

Official 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.




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