There is one summary for S.2369. Bill summaries are authored by CRS.

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Introduced in Senate (11/15/2007)

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.