Skip to main content
HR 143 105th Congress House Taxation Business income tax Commerce Computer software Exports Foreign Trade and International Finance Foreign corporations Income tax Science, Technology, Communications Taxation of foreign income

Software Export Equity Act

Introduced: January 7, 1997 See on congress.gov
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
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 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.

What's happening now January 16, 1997

Referred to the Subcommittee on Trade.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
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/)
Report a problem