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S. 139 112th Congress Senate

Equal Access to Tax Planning Act

Official title: A bill to provide that certain tax planning strategies are not patentable, and for other purposes.

Introduced: January 25, 2011 See on congress.gov
Commerce Intellectual propertyTax administration and collection, taxpayers
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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
Jan 25, 2011
Read twice and referred to the Committee on the Judiciary.
Jan 25, 2011
Sponsor introductory remarks on measure. (CR S221-222)
Jan 25, 2011
Introduced in Senate
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 Latest action January 25, 2011

Read twice and referred to the Committee on the Judiciary.

 Plain-English summary Congressional Research Service

Equal Access to Tax Planning Act - Deems any strategy for reducing, avoiding, or deferring tax liability insufficient to differentiate a claimed invention from the prior art when evaluating specified conditions of patentability under federal patent law.

 Related & companion bills 2
  • HR 1249 Leahy-Smith America Invents Act
  • S 23 America Invents Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 2 Republican 2
R
Risch, James E.
Idaho · May 25, 2011
 D
Whitehouse, Sheldon
Rhode Island · Feb 2, 2011
 R
Grassley, Chuck
Iowa · Jan 25, 2011
 D
Wyden, Ron
Oregon · Jan 25, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). S. 139: Equal Access to Tax Planning Act. 112th Congress. Open America. https://openamerica.io/bill/112-S-139/
MLA
"S. 139: Equal Access to Tax Planning Act." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-S-139/.
Bluebook (legal)
S. 139, 112th Cong. (2026), https://openamerica.io/bill/112-S-139/.
Markdown link
[S. 139: Equal Access to Tax Planning Act](https://openamerica.io/bill/112-S-139/)
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