To amend the Internal Revenue Code of 1986 to prohibit the summons and examination of source codes for third-party computer programs and the disclosure of executable computer software obtained by the Internal Revenue Service.
Software Trade Secrets Protection Act of 1997 - Amends the Internal Revenue Code to prohibit requiring the submission of, or examination of, a computer source code for any computer software program, unless: (1) there is an inquiry into any offense connected with the administration or enforcement of the internal revenue laws; or (2) the program is owned by the taxpayer, used exclusively by the taxpayer, and is not for commercial distribution.
Sets forth provisions providing for the protection of executable computer software which is treated as a return or return information.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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