PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on Finance.
Congressional Research Service
Version 00 · Introduced in Senate · Feb 24, 2004
Amends the Internal Revenue Code to require a taxpayer seeking an income tax deduction for the charitable contribution of a patent, copyright, trademark, trade name, trade secret, know-how, software or similar technology property to: (1) contribute the entire right, title, and interest in such property to certain tax-exempt universities, teaching hospitals, or reseach institutions; and (2) require that any cash or cash equivalents donated with such property be used for patent prosecution or maintenance and for the scientific and commercial development of such patents or other technology property.
Requires the Secretary of the Treasury to prescribe regulations for the appraisal of such patents or other technology property and for the prevention of taxpayer abuse of charitable deductions for such property.
People & committees
Sen. Roberts, Pat [R-KS] · R–KS
Legislative record
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Read twice and referred to the Committee on Finance.
Introduced in Senate
Primary sources
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Source last updated: Jan 14, 2025. Consult Congress.gov for the current record.
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