S 2708 · 113th Congress · Taxation

Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2014

Introduced 2014-07-30· Sponsored by Sen. Coats, Daniel [R-IN]· Senate

Bill Progress

Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Read twice and referred to the Committee on Finance.(2014-07-30)

Plain Language Summary

[AI summary unavailable — showing source text] Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2014 - 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.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (1)

1 Republican