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    Boucher- Goodlatte Tax Planning Method Patents Limitation of Damages Bill - May 17, 2007

    Federal Law ...strategy patent limitation of damages bill. Full text of the bill to amend title 35 of the US Code, limiting damages and other remedies with respect to patents for tax planning methods
    Published on March 05, 2012

    Baucus - Grassley Tax Planning Method Patents Bill

    Federal Law This is the Baucus-Grassley bill to amend title 35 of the US Code, limiting damages and other remedies with respect to patents for tax planning methods
    Published on March 05, 2012

    Estate Tax Provisions in the Presidents Fiscal 2013 Budget Proposals

    Overview This page includes a discussion on the President's fiscal 2013 budget tax proposals regarding estate taxes, including the proposal on intentionally defective grantor trusts
    Published on April 03, 2013

    Estate Tax Provisions in Presidents Fiscal Year 2014 Proposed Budget

    Audio A podcast on the estate planning impact of this and other provisions in the President's budget is available on the estate tax webinar page
    Published on June 04, 2013

    AICPA Position on Tax Strategy Patents, 112th Congress

    Legislative Letters The AICPA and our members have extensive experience in rendering advice to taxpayers on matters of tax planning and compliance. From this unique vantage point, we have considered the broad impact of tax planning method patents on taxpayers, professional tax advisers, and the public interest
    Published on March 12, 2011

    Senators Baucus and Grassley Press Release on Bill to Prohibit Patenting of Tax Strategies - Nov. 15, 2007

    Press Release ...11/15/07 press release from Senators Baucus and Grassley, seeking to introduce legislation to prohibit Patent and Trademark Office (PTO) from granting patents for common tax strategies and tax planning inventions. The measure seeks to protect taxpayers and practitioners from incurring fees
    Published on March 05, 2012

    GAO Study of Financial Planning

    Federal Law Dodd-Frank required the GAO to conduct a study on the effectiveness of existing regulation of financial planners, including tax advisors. The AICPA met with the GAO during the study to present the profession’s point of view. AICPA strongly opposed any new regulatory structure affecting CPAs as they...
    Published on April 03, 2013

    Tax Strategy Patents

    Issue Brief ...business methods,"" and the Patent and Trademark Office is issuing patents for tax strategies. Some practitioners are concerned that they could find themselves having to check if someone owns tax planning advice that they want to give a client
    Published on September 19, 2014

    Rangel-McCrery Dear Colleague Letter on Tax Strategy Patents - Sept. 6, 2007

    Federal Law ...9/7/07 Rangel and McCrery Dear Colleague letter on tax strategy patents. It discusses that the Patent and Trademark Office (PTO) issued more than 50 patents on various tax planning methods
    Published on March 05, 2012

    Section 10 of House Report 110-314 on HR 1908 Patent Reform Act of 2007 - Sept. 4, 2007

    Federal Law This is the 9/4/07 House Report 110-314 of the Patent Reform Act of 2007, Section 10 on tax planning methods not patentable Under current law, patents on tax strategies may be granted provided they meet the general requirements of patentability. Tax strategy patents negatively impact a broad range...
    Published on March 05, 2012

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