Posts Tagged: "tax patents"

AIA Oddities: Tax Strategy Patents and Human Organisms

In perhaps lesser known fashion Congress made two significant, but limited, statutory changes to what is considered patent eligible subject matter. In a bizarre circumstance Congress chose not to render tax strategy patents patent ineligible under 35 U.S.C. 101. Rather they chose a far more convoluted route. Tax strategy patents are still patent eligible subject matter pursuant to Section 101, but for purposes of evaluating an invention under section 102 or 103 of title 35, any strategy for reducing, avoiding, or deferring tax liability, whether known or unknown at the time of the invention or application for patent, is deemed insufficient to differentiate a claimed invention from the prior art.

Google Patents Tax-Free Gifting

A few of the patent applications from Google we’re looking at today focus on improvements to mobile devices of various kinds. One patent application would protect a system of improving security measures for a portable device based on the device’s actual location. Another application would aid the image capture process on a mobile device based on the user’s field of vision. Other patent documents we feature discuss improvements created by applied computer analysis of various network data. One patent application filed by Google would allow users to monetize pictures that they share on social networks. We also explore a patent application that gives advertisers better insight into the demographics of a certain television show’s audience. But the reference that was by far the most eye-catching was an issued patent that gives Google the right to protect a system of paying tax for the recipient of a gift card, instead of that tax being applied to the recipient’s purchases.

Close but Not Identical, House Unveils Patent Reform Bill

Late in the afternoon on Thursday, March 24, 2011, the purported patent reform bill from the House of Representatives began circulating. The House patent reform bill is largely identical to the Senate version – S. 23. There are some differences, one rather major difference, but the Senate first to file provisions remain intact. The House bill would still grant the Patent Office the right to use all of the funds collected, as did S. 23. The House bill also would grant the United States Patent and Trademark Office fee setting authority, as did S. 23, but then curiously goes on to set the fees that the USPTO charges. It seems unclear why on one hand you would set the fees and in another section of the bill say that the USPTO can vary any fees defined.

Patent Office Orders Reexamination of Tax Related Patent

Typically the Patent Office allows patent owners and third parties to sort out whether a reexamination is necessary. The thought process is that there is no need to waste precious examining resources to reexamine a patent that no one cares about or is enforcing. Thus, something out of the ordinary happened here, although what exactly is impossible to tell. Perhaps the Patent Office was taking some heat on Capitol Hill for these types of patents or perhaps someone just stumbled on something that made them scratch their heads and wonder. It is all just a matter of speculation.