Biotech Values

[Rocky3]

It also contains an odd provision that would outlaw patenting “any strategy for reducing, avoiding or deferring” federal, state or local taxes.

Actually it is pretty big deal in income and estate tax issues. Several big 4 accounting firms have tried to do it with income tax issues and lots of people have done it (or tried to do it) in estate tax issues (i.e. using GRATS with stock options). Most people practicing in the area hope that it passes.