PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
Version 00 · Introduced in House · Oct 9, 1997
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.
People & committees
Rep. Johnson, Sam [R-TX-3] · R–TX
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Aug 21, 2025. Consult Congress.gov for the current record.
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