Sec. 14. TAX STRATEGIES DEEMED WITHIN THE PRIOR ART
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## SEC. 14 TAX STRATEGIES DEEMED WITHIN THE PRIOR ART **[**[35 U.S.C. 102 note](/us/usc/t35/s102)**]** ###
(a)In General For purposes of evaluating an invention under section 102 or 103 of title 35, United States Code, any strategy for reducing, avoiding, or deferring tax liability, whether known or unknown at the time of the invention or application for patent, shall be deemed insufficient to differentiate a claimed invention from the prior art. ###
(b)Definition For purposes of this section, the term “tax liability” refers to any liability for a tax under any Federal, State, or local law, or the law of any foreign jurisdiction, including any statute, rule, regulation, or ordinance that levies, imposes, or assesses such tax liability. ###
(c)Exclusions This section does not apply to that part of an invention that— ####
(1)is a method, apparatus, technology, computer program product, or system, that is used solely for preparing a tax or information return or other tax filing, including one that records, transmits, transfers, or organizes data related to such filing; or ####
(2)is a method, apparatus, technology, computer program product, or system used solely for financial management, to the extent that it is severable from any tax strategy or does not limit the use of any tax strategy by any taxpayer or tax advisor. ###
(d)Rule of Construction Nothing in this section shall be construed to imply that other business methods are patentable or that other business method patents are valid. ###
(e)Effective Date; Applicability This section shall take effect on the date of the enactment of this Act and shall apply to any patent application that is pending on, or filed on or after, that date, and to any patent that is issued on or after that date.
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Sec. 14
TAX STRATEGIES DEEMED WITHIN THE PRIOR ART
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