[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 1728 Introduced in Senate (IS)]

114th CONGRESS
  1st Session
                                S. 1728

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


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                   IN THE SENATE OF THE UNITED STATES

                              July 9, 2015

   Mr. Coats 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 2015''.

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

    (a) In General.--Subparagraph (A) of section 7428(a)(1) of the 
Internal Revenue Code of 1986 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.
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