‘‘(B) the term ‘taxpayer’ means an indi-
vidual, entity, or other person (as defined in sec-
tion 7701 of the Internal Revenue Code of 1986) 
that is subject to taxation directly, is required to 
prepare a tax return or information statement to 
enable one or more other persons to determine 
their tax liability, or is otherwise subject to a tax 
law; 
‘‘(C) the terms ‘tax’, ‘tax laws’, ‘tax liabil-
ity’, and ‘taxation’ refer to any Federal, State, 
county, city, municipality, or other govern-
mental levy, assessment, or imposition, whether 
measured by income, value, or otherwise; and 
‘‘(D) the term ‘State’ means each of the sev-
eral States, the District of Columbia, and any 
commonwealth, territory, or possession of the 
United States.’’. 
(b) APPLICABILITY.—The amendments made by this 
section— 
(1) shall take effect on the date of the enactment 
of this Act; 
(2) shall apply to any application for patent or 
application for a reissue patent that is— 
(A) filed on or after the date of the enact-
ment of this Act; or 
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(B) filed before that date if a patent or re-
issue patent has not been issued pursuant to the 
application as of that date; and 
(3) shall not be construed as validating any pat-
ent issued before the date of the enactment of this Act 
for an invention described in section 101(b) of title 
35, United States Code, as amended by this section. 
SEC. 11. VENUE AND JURISDICTION. 
(a) VENUE FOR PATENT CASES.—Section 1400 of title 
28, United States Code, is amended by striking subsection 
(b) and inserting the following: 
‘‘(b) Notwithstanding section 1391 of this title, in any 
civil action arising under any Act of Congress relating to 
patents, a party shall not manufacture venue by assign-
ment, incorporation, or otherwise to invoke the venue of a 
specific district court. 
‘‘(c) Notwithstanding section 1391 of this title, any 
civil action for patent infringement or any action for de-
claratory judgment may be brought only in a judicial dis-
trict— 
‘‘(1) where the defendant has its principal place 
of business or in the location or place in which the 
defendant is incorporated, or, for foreign corporations 
with a United States subsidiary, where the defend-
ant’s primary United States subsidiary has its prin-
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cipal place of business or in the location or place in 
which the defendants primary United States sub-
sidiary is incorporated; 
‘‘(2) where the defendant has committed a sub-
stantial portion of the acts of infringement and has 
a regular and established physical facility that the de-
fendant controls and that constitutes a substantial 
portion of the operations of the defendant; 
‘‘(3) where the primary plaintiff resides, if the 
primary plaintiff in the action is an institution of 
higher education as defined under section 101(a) of 
the Higher Education Act of 1965 (20 U.S.C. 
1001(a)); or 
‘‘(4) where the plaintiff resides, if the plaintiff or 
a subsidiary of the plaintiff has an established phys-
ical facility in such district dedicated to research, de-
velopment, or manufacturing that is operated by full- 
time employees of the plaintiff or such subsidiary, or 
if the sole plaintiff in the action is an individual in-
ventor who is a natural person and who qualifies at 
the time such action is filed as a micro entity under 
section 124 of title 35. 
‘‘(d) If the plaintiff brings a civil action for patent 
infringement in a judicial district under subsection (c), the 
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