Summary: H.R.2657 — 105th Congress (1997-1998)All Information (Except Text)

There is one summary for H.R.2657. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (10/09/1997)

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.