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S 2369 110th Congress Senate

A bill to amend title 35, United States Code, to provide that certain tax planning inventions are not patentable, and for other purposes.

Introduced: July 30, 2008 See on congress.gov
Commerce Income taxIntellectual propertyInventionsPatent infringement
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PatentsTax consultantsTax planningTaxationTaxpayers
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 15, 2007
Read twice and referred to the Committee on the Judiciary. (text of measure as introduced: CR S14492)
Nov 15, 2007
Sponsor introductory remarks on measure. (CR S14491-14492, S14492-14493)
Nov 15, 2007
Introduced in Senate
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 Latest action November 15, 2007

Read twice and referred to the Committee on the Judiciary. (text of measure as introduced: CR S14492)

 Plain-English summary Congressional Research Service

Provides that tax planning inventions are not patentable. Defines a "tax planning invention" as a plan, strategy, technique, scheme, process, or system to reduce, minimize, avoid, or defer tax liability or to facilitate compliance with tax laws, excluding tax preparation software and other tools or systems used solely to prepare tax or information returns.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 1 Republican 4
Vitter, David
· Jul 30, 2008
 R
Barrasso, John
Wyoming · May 21, 2008
 R
Murkowski, Lisa
Alaska · Apr 24, 2008
 R
Cornyn, John
Texas · Feb 14, 2008
 R
Grassley, Chuck
Iowa · Nov 15, 2007
 D
Wyden, Ron
Oregon · Nov 15, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2369: A bill to amend title 35, United States Code, to provide that certain tax planning inventions are not patentable, and for other purposes.. 110th Congress. Open America. https://openamerica.io/bill/110-S-2369/
MLA
"S. 2369: A bill to amend title 35, United States Code, to provide that certain tax planning inventions are not patentable, and for other purposes.." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-S-2369/.
Bluebook (legal)
S. 2369, 110th Cong. (2026), https://openamerica.io/bill/110-S-2369/.
Markdown link
[S. 2369: A bill to amend title 35, United States Code, to provide that certain tax planning inventions are not patentable, and for other purposes.](https://openamerica.io/bill/110-S-2369/)
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