3.0.0 1728 2023-01-11T13:30:10Z 2023-01-11T13:30:10Z Senate S 2015-07-09 114 ssfi00 Finance Committee Senate Standing Referred to 2015-07-09T17:38:33Z 2015-07-09 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2015-07-09 Introduced in Senate IntroReferral 10000 9 Library of Congress C000542 Sen. Coats, Daniel [R-IN] DANIEL COATS R IN RAY N R000307 Sen. Roberts, Pat [R-KS] PAT ROBERTS R KS 2015-08-05 False Taxation Civil actions and liability Judicial review and appeals Tax administration and collection, taxpayers Tax-exempt organizations Taxation 00 2015-07-09 Introduced in Senate 2015-07-21T21:37:45Z Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2015

Amends the Internal Revenue Code to expand the availability of the declaratory judgment legal remedy to all organizations that are currently classified as tax-exempt (currently, limited to "c-3" charitable, religious, or educational organizations) and to religious and apostolic organizations, for purposes of determining the initial or continuing qualification of such organizations for a tax exemption.

]]> Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2015 Display Title Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2015 Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to provide equal access to declaratory judgments for organizations seeking tax-exempt status. Introduced in Senate IS Short Titles as Introduced Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2015 Introduced in Senate 2015-07-09T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114s1728is/xml/BILLS-114s1728is.xml 2015-07-09 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.