[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 2708 Introduced in Senate (IS)]

113th CONGRESS
  2d Session
                                S. 2708

 To amend the Internal Revenue Code of 1986 to provide equal access to 
   declaratory judgments for organizations seeking tax-exempt status.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             July 30, 2014

 Mr. Coats (for himself and Mr. Blunt) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to provide equal access to 
   declaratory judgments for organizations seeking tax-exempt status.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Access to Court Challenges for 
Exempt Status Seekers (ACCESS) Act of 2014''.

SEC. 2. EQUAL ACCESS TO DECLARATORY JUDGMENTS FOR ORGANIZATIONS SEEKING 
              TAX-EXEMPT STATUS.

    (a) In General.--Subparagraph (A) of section 7428(a)(1) is amended 
to read as follows:
                    ``(A) with respect to the initial qualification or 
                continuing qualification of an organization as an 
                organization described in section 501(c) or 501(d) 
                which is exempt from tax under section 501(a) or as an 
                organization described in section 170(c)(2),''.
    (b) Effective Date.--The amendment made by this section shall apply 
to pleadings filed after the date of the enactment of this Act.
                                 <all>