To amend title 35, United States Code, to limit the patentability of tax planning methods.

Amends federal patent law to deny a patent for a tax planning method. Defines "tax planning method" as any method for reducing, minimizing, or deferring tax liability (not including tax preparation software).

[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2584 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 2584

 To amend title 35, United States Code, to limit the patentability of 
                         tax planning methods.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 21, 2009

Mr. Boucher (for himself, Mr. Goodlatte, Mr. Jones, Mr. Spratt, and Mr. 
   Sherman) introduced the following bill; which was referred to the 
                       Committee on the Judiciary

_______________________________________________________________________

                                 A BILL


 
 To amend title 35, United States Code, to limit the patentability of 
                         tax planning methods.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. TAX PLANNING METHODS NOT PATENTABLE.

    (a) In General.--Section 101 of title 35 (35 U.S.C. 101) is 
amended--
            (1) by striking ``Whoever'' and inserting ``(a) Patentable 
        Inventions.--Whoever''; and
            (2) by adding at the end the following:
    ``(b) Tax Planning Methods.--
            ``(1) Unpatentable subject matter.--A patent may not be 
        obtained for a tax planning method.
            ``(2) Definitions.--For purposes of paragraph (1)--
                    ``(A) the term `tax planning method' means a plan, 
                strategy, technique, or scheme that is designed to 
                reduce, minimize, or defer, or has, when implemented, 
                the effect of reducing, minimizing, or deferring, a 
                taxpayer's tax liability, but does not include the use 
                of tax preparation software or other tools used solely 
                to perform or model mathematical calculations or 
                prepare tax or information returns;
                    ``(B) the term `taxpayer' means an individual, 
                entity, or other person (as defined in section 7701 of 
                the Internal Revenue Code of 1986) that is subject to 
                taxation directly, is required to prepare a tax return 
                or information statement to enable one or more other 
                persons to determine their tax liability, or is 
                otherwise subject to a tax law;
                    ``(C) the terms `tax', `tax laws', `tax liability', 
                and `taxation' refer to any Federal, State, county, 
                city, municipality, or other governmental levy, 
                assessment, or imposition, whether measured by income, 
                value, or otherwise; and
                    ``(D) the term `State' means each of the several 
                States, the District of Columbia, and any commonwealth, 
                territory, or possession of the United States.''.
    (b) Applicability.--The amendments made by this section--
            (1) shall take effect on the date of the enactment of this 
        Act;
            (2) shall apply to any application for patent or 
        application for a reissue patent that is--
                    (A) filed on or after the date of the enactment of 
                this Act; or
                    (B) filed before that date if a patent or reissue 
                patent has not been issued pursuant to the application 
                as of that date; and
            (3) shall not be construed as validating any patent issued 
        before the date of the enactment of this Act for an invention 
        described in section 101(b) of title 35, United States Code, as 
        amended by this section.
    (c) Effective Date.--The amendment made by subsection (a) shall 
take effect on the date of the enactment of this Act and shall apply to 
any action for patent infringement that is filed on or after that date.
                                 <all>