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
To amend the Internal Revenue Code of 1986 to provide equal access to declaratory judgments for organizations seeking tax-exempt status.
This Act may be cited as the
Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2015.
Equal access to declaratory judgments for organizations seeking tax-exempt status
Subparagraph (A) of section 7428(a)(1) of the Internal Revenue Code of 1986 is amended to read as follows:
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),
The amendment made by this section shall apply to pleadings filed after the date of the enactment of this Act.