legislation: 97-s-2257

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

Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API

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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-s-2257 97 s 2257 A bill to amend section 1235 of the Internal Revenue Code (relating to the sale or exchange of patents) to provide that such section applies to certificates of plant variety protection and to patents acquired from certain qualified institutions. Commerce 1982-03-23 1982-03-25 Committee on Finance requested executive comment from OMB; Treasury Department. Senate Sen. Moynihan, Daniel Patrick [D-NY] NY D M001054 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. 2025-01-03T19:04:17Z  

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