PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on the Judiciary. (text of measure as introduced: CR S14492)
Congressional Research Service
Version 00 · Introduced in Senate · Nov 15, 2007
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.
People & committees
Sen. Baucus, Max [D-MT] · D–MT
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Read twice and referred to the Committee on the Judiciary. (text of measure as introduced: CR S14492)
Sponsor introductory remarks on measure. (CR S14491-14492, S14492-14493)
Introduced in Senate
Primary sources
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No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Aug 10, 2026. Consult Congress.gov for the current record.
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Analyze S.2369 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
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