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HR 143 105th Congress House

Software Export Equity Act

Official title: To amend the Internal Revenue Code of 1986 to provide equity to exports of software.

Introduced: March 13, 1997 See on congress.gov
Taxation Business income taxCommerceComputer softwareExports
More subjectsShow fewer subjects
Foreign Trade and International FinanceForeign corporationsIncome taxScience, Technology, CommunicationsTaxation of foreign income
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 16, 1997
Referred to the Subcommittee on Trade.
Jan 7, 1997
Referred to the House Committee on Ways and Means.
Jan 7, 1997
Sponsor introductory remarks on measure. (CR E11)
Jan 7, 1997
Introduced in House
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 Latest action January 16, 1997

Referred to the Subcommittee on Trade.

 Plain-English summary Congressional Research Service

Software Export Equity Act - Amends the Internal Revenue Code to qualify software, whether or not patented, for Foreign Sales Corporation treatment.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 7
All 7 Democratic 5 Republican 2
D
Hoyer, Steny H.
Maryland · Jun 19, 1997
 R
Calvert, Ken
California · Mar 13, 1997
 D
McGovern, James P.
Massachusetts · Mar 13, 1997
 D
Lofgren, Zoe
California · Feb 27, 1997
 R
Sessions, Pete
Texas · Feb 27, 1997
 D
Smith, Adam
Washington · Feb 13, 1997
 D
Neal, Richard E.
Massachusetts · Jan 7, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 143: Software Export Equity Act. 105th Congress. Open America. https://openamerica.io/bill/105-HR-143/
MLA
"H.R. 143: Software Export Equity Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-143/.
Bluebook (legal)
H.R. 143, 105th Cong. (2026), https://openamerica.io/bill/105-HR-143/.
Markdown link
[H.R. 143: Software Export Equity Act](https://openamerica.io/bill/105-HR-143/)
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