The practice of patenting tax strategies has created problems in our tax laws that Congress must address. Patents make compliance by taxpayers more difficult, mislead taxpayers into believing that a patented strategy valid under tax law, complicates advice given by professionals, and violates the core principle of equity that supports the entire tax system.

That’s why I am a co-sponsor of H.R. 2365. This bill would still allow the patenting of tax strategies, but it would provide immunity from patent infringement liability for taxpayers and tax practitioners. It would also exempt tax preparation software like TurboTax and Tax Cut.