S. 139 · 112th Congress

Equal Access to Tax Planning Act

Stage
In committee
Sponsor
Max Baucus
Introduced
2011-01-25
Latest action
2011-01-25 · Introduced in Senate

Summary

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.