Darryl C. Wilson (Stetson), No Method to the Madness: The Failure of Section 14 of the Patent Reform Act of 2011 to Make Any Obvious Changes for the Better, 6 Akron Intell. Prop. J. 337 (2012):

This article briefly examines the short history of openly expressed
concerns regarding tax patents and the legislative response crafted to
address them. The goal here is not so much to argue in favor of tax
patents, although there is nothing wrong with them in terms of basic
legal principles, as it is to criticize the weak language of the bill, which
in attempting to satisfy so many, or perhaps based on the substantive
lack of understanding of the bill sponsors, led to the poor draftsmanship
of an unnecessary part of the new patent act.