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S. 1728 (114th): Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2015


The text of the bill below is as of Jul 9, 2015 (Introduced). The bill was not enacted into law.


II

114th CONGRESS

1st Session

S. 1728

IN THE SENATE OF THE UNITED STATES

July 9, 2015

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.

1.

Short title

This Act may be cited as the Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2015.

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.