S 387 105th Congress Senate 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: March 3, 1997 See on congress.gov

Everywhere this bill has been 3 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Mar 3, 1997

Read twice and referred to the Committee on Finance.

Mar 3, 1997

Sponsor introductory remarks on measure. (CR S1835)

Mar 3, 1997

Introduced in Senate

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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 March 3, 1997

Read twice and referred to the Committee on Finance.

Bill text 1 version

Introduced in Senate Formatted Text PDF

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Finance Committee
Senate

Cosponsors 4

Reed, Jack

Rhode Island · Jul 10, 1997

Wyden, Ron

Oregon · Jun 17, 1997

Durbin, Richard J.

Illinois · May 8, 1997

Murray, Patty

Washington · Mar 3, 1997

Cite this page click to expand

APA

U.S. Congress. (2026). S. 387: Software Export Equity Act. 105th Congress. Open America. https://openamerica.io/bill/105-S-387/

MLA

"S. 387: Software Export Equity Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-S-387/.

Bluebook (legal)

S. 387, 105th Cong. (2026), https://openamerica.io/bill/105-S-387/.

Markdown link

[S. 387: Software Export Equity Act](https://openamerica.io/bill/105-S-387/)