S 2708 · 113th Congress · Taxation
Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2014
Bill Progress
✓
Introduced2
Committee3
Senate Vote4
House5
EnactedLatest: 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