Tax Strategy Patent Legislation in Prior Congressional Sessions

Note:  See Current 112th Congress Legislation per Tax Strategy Patents

111th Congress

H.R. 2584 – Boucher-Goodlatte 2009 Bill to Prohibit Tax Strategy Patents

On May 21, 2009, Rep. Rick Boucher (D-VA) introduced HR 2584, a check to demarcate taxation plan patents. It is matching to Section 10 of HR 1908, a Patent Reform Act of 2007 that upheld a House in a final Congress, and identical to S. 2369, that Senators Baucus and Grassley introduced in a 110 th Congress. There were 4 strange cosponsors to a check – Reps. Bob Goodlatte, Brad Sherman, John Spratt, Jr., and Walter Jones, Jr.

Bill Text – HR 2584

AICPA Press Release on HR 2584

Boucher Press Release on HR 2584

Boucher Dear Colleague Letter – May 20, 2009

S. 506 and H.R. 1265 – Section 303

Section 303 of The Stop Tax Haven Abuse Act (S. 506, introduced by Senators Levin, McCaskill, Nelson, Shaheen, and Whitehouse, and H.R. 1265, introduced by Rep. Doggett) would stop taxation preserve patents by prohibiting a U.S. Patent and Trademark Office from arising patents for “inventions designed to minimize, avoid, defer, or differently impact guilt for Federal, State, local, or unfamiliar tax.”   For some-more info, see www.Levin.senate.gov.

S 506 and H.R. 1265 – Bill Text

Statement by Senator Levin – Intent of Section 303 of a check on taxation plan patents 

Press recover on check sections

110th Congress

S. 2369 –

Senate Introduces Bill Banning Tax Strategy Patents

On Nov 15, 2007, Senate Finance Committee leaders, Chairman Senator Max Baucus of Montana and ranking-minority member Senator Chuck Grassley of Iowa, introduced S. 2369, a check that would demarcate patents on taxation formulation inventions. The AICPA is propelling a Senate to pass a bill, that is identical to a anathema in a extended obvious remodel check (H.R. 1908), that upheld a House in Sep of this year.   Both bills would still concede patents to be postulated for taxation credentials program products. The check has as c o-sponsors:   Democratic Senator Carl Levin of Michigan, Senator Ron Wyden of Oregon, Senator Barack Obama of Illinois, and Senator Jeff Bingaman of New Mexico.  We appreciate them for their care and support. Currently, during slightest 60 taxation plan patents have already been postulated and 101 some-more are pending.

S. 2369 content as introduced

Key Senators Urge Passage of S. 2369  

Comparison of S. 2369 content with H.R. 1908

Senate technical explanation

Grassley-Baucus press release 

Levin proclamation of support 

AICPA Nov 19, 2007, press release

H.R. 1908 – House Passes Tax Strategy Patent Amendment to Patent Reform Act of 2007

On Sep 7, 2007, a House upheld a Patent Reform Act of 2007 (H.R. 1908), including a AICPA-supported sustenance prohibiting taxation plan patents. The check will go to discussion once a Senate finalizes a obvious remodel check (which does not nonetheless enclose a taxation plan obvious provision). This amendment would make any taxation formulation methods, either federal, state, internal or any other supervision levy, unpatentable effective on dramatization of a bill. Tax credentials program and other collection used only to perform or indication mathematical calculations or ready taxation or information earnings would not be affected. 

Full content of H.R. 1908

Text of Section 10 on taxation plan patents – government and House news language

Full House Report on H.R. 1908

Revenue Estimate for H.R. 1908

Rangel-McCreary Dear Colleague letter

Administration Statement on H.R. 1908

AICPA Press Release on House Passing H.R. 1908 – Sep 7, 2007

S. 861, Section 303

Section 303 of The Stop Tax Haven Abuse Act (S. 681, introduced by Senators Levin, Coleman, and Obama and H.R. 2136, introduced by Rep. Doggett) would stop taxation preserve patents by prohibiting a U.S. Patent and Trademark Office from arising patents for “inventions designed to minimize, avoid, defer, or differently impact guilt for Federal, State, local, or unfamiliar tax.”

Full Text of The Stop Tax Haven Abuse Act (S. 681) [Word version]

Full Text of The Stop Tax Haven Abuse Act (S. 681) [PDF version]

Text of S. 681, Section 303

Summary of S. 681

Introductory remarks on S. 681 by Senator Levin

Introductory remarks on S. 681 by Senator Obama

Full content of H.R. 2136

Text of H.R. 2136, Section 303

Tax Stategy Patent Immunity Legislation

Rep. Boucher Introduced Tax Strategy Patent Bill Sought by AICPA

Senior members of a House Judiciary Committee have introduced HR 2365, legislation sought by a AICPA to extent indemnification and other remedies with honour to patents for taxation formulation methods.

H.R. 2365, as introduced May, 17, 2007

Other Legislation and Related Items

White House Weighs in On Tax Strategy Patents

On Sep 6, 2007, a Administration released a process matter acknowledging a bargain of a concerns surrounding obvious insurance for taxation formulation methods and indicating that it will work with Congress to residence these concerns.

Rep. Boucher Introduces Tax Strategy Patent Bill Sought by AICPA

Senior members of a House Judiciary Committee have introduced H.R. 2365, legislation sought by a AICPA to extent indemnification and other remedies with honour to patents for taxation formulation methods.

Congressional Research Service Report on Tax Strategy Patents

The CRS Report summarizes a discuss on taxation plan patents and describes current, tentative legislative attempts to residence this issue.

Senate Finance Committee Hearings

Read twin from 2004 hearings on taxation opening with commissioner of Patents, US Commerce Department testifying.

July 13, 2006 Hearing of a House Ways and Means Committee Oversight Subcommittee on Issues Relating to a Patenting of Tax Advice – Notice of Hearing Advisory and Associated Reports and Testimony:

Joint Committee on Taxation Report – Background and Issues Relating to a Patenting of Tax Advice -JCX-31-06 
IRS Commissioner Everson Testimony
Commerce Department Patent and Trademark Office General Counsel James Toupin Testimony
Dennis Belcher – ACTEC Testimony 
Ellen Aprill – Loyola Law School ProfessorTestimony
American Intellectual Property Law Association Statement for a Record

From a House Ways and Means Oversight Subcommittee Hearing on Issues Relating to a Patenting of Tax Advice, Jul 13, 2006.  

About Emil Estafanous, CPA
Certified Public Accountant (CPA) Tax Professional committed in representing taxpayers and resolving their tax problems.

Speak Your Mind

Tell us what you're thinking...
and oh, if you want a pic to show with your comment, go get a gravatar!

Our clients are located throughout Southern California in cities such as Los Angeles, CPA: Whittier, Santa Fe Springs Accounting, Artesia, Cerritos CPA, Bellflower: Tax Preparation, Payroll: Downey, La Palma, Accountant: La Mirada, IRS Representation: Lakewood , Gardena, La Habra, Brea, Rancho Dominguez, Hacienda Heights, Torrance, Diamond Bar, South Bay, Pomona, Carson, Buena Park, La Puente, Orange, Anaheim, Fullerton, Seal Beach, Costa Mesa, Irvine, Garden Grove, Huntington Beach, Santa Ana, Hawthorne, Santa Monica, Montebello, Pico Rivera, Newport Beach, Hollywood, and many more.