The Alliance to Advance Innovation in Life Sciences (AAILS) is a national alliance of leading universities, research institutions and companies that support revising the publicly traded partnership (PTP) rules in order to accelerate the funding of important innovation. The primary objective of the Alliance is to have intellectual property royalties receive the same tax treatment under PTP rules as other passive income, such as interest, dividends and rents from real property.

Universities and research institutions are the cornerstone of US innovation. The United States leads the world in terms of innovation. Research undertaken at universities and research institutions has been a powerful engine of economic growth and job creation. The Alliance supports revising PTP rules in order to create a more liquid market for intellectual property based royalties. This will enable universities and research institutions to more effectively monetize intellectual property assets, manage risk and accelerate the funding of important new innovations.


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