legislation: 97-hr-6167

Congressional bills and resolutions from Congress.gov, filtered to policy areas relevant to environmental, health, agriculture, and wildlife regulation.

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
97-hr-6167 97 hr 6167 A bill to amend section 1235 of the Internal Revenue Code of 1954 (relating to the sale or exchange of patents) to provide that such section applies to certificates of plant variety protection and to certain patents acquired from certain qualified institutions. Commerce 1982-04-27 1982-04-27 Referred to House Committee on Ways and Means. House Rep. Gibbons, Sam [D-FL-7] FL D G000153 0 Amends the Internal Revenue Code to redefine a "holder" of patents to include an individual who acquires a patent from an institutional employer of the creator, for purposes of capital gains taxation. Redefines "patent" to include a certificate of plant variety protection. 2024-02-07T16:32:33Z  

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