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HR 2657 105th Congress House

Software Trade Secrets Protection Act of 1997

Official title: 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 exec… Show full official titleShow less

Official title: 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.

Introduced: October 28, 1997 See on congress.gov
Taxation AccountingBusiness income taxCommerceComputer software
More subjectsShow fewer subjects
Finance and Financial SectorGovernment Operations and PoliticsGovernment paperworkIncome taxPersonal income taxScience, Technology, CommunicationsTax auditingTax planningTax returnsTrade secrets
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 9, 1997
Referred to the House Committee on Ways and Means.
Oct 9, 1997
Introduced in House
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 Latest action October 9, 1997

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Sessions, Pete
Texas · Oct 28, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2657: Software Trade Secrets Protection Act of 1997. 105th Congress. Open America. https://openamerica.io/bill/105-HR-2657/
MLA
"H.R. 2657: Software Trade Secrets Protection Act of 1997." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-2657/.
Bluebook (legal)
H.R. 2657, 105th Cong. (2026), https://openamerica.io/bill/105-HR-2657/.
Markdown link
[H.R. 2657: Software Trade Secrets Protection Act of 1997](https://openamerica.io/bill/105-HR-2657/)
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