This article, written by Finnegan partner David W. Hill, discusses the Patent Reform Act of 2011 with a focus on Section 14 of the bill, “which appears to effectively ban the issuance of patents claiming tax strategies.” The Act, which was reported out by the Senate Judiciary Committee on February 3, puts forward significant changes to the current patent law system. Hill discusses the benefits as well as downfalls of the legislation, citing specific examples of how different groups, from the USPTO to Congress, view the proposed changes. “Tax strategy patents clearly raise legitimate concerns,” concludes Hill. “And, hopefully, the outcome of the current patent reform debate will resolve the issue in a rational way that provides continued benefits to the public.”