A bill to provide that certain tax planning strategies are not patentable, and for other purposes.
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.
Became Public Law No: 112-29.
Held at the desk.
Introduced in Senate
Sponsor introductory remarks on measure. (CR S221-222)
Read twice and referred to the Committee on the Judiciary.
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