US SB1728 | 2015-2016 | 114th Congress
Status
Spectrum: Partisan Bill (Republican 2-0)
Status: Introduced on July 9 2015 - 25% progression, died in committee
Action: 2015-07-09 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on July 9 2015 - 25% progression, died in committee
Action: 2015-07-09 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2015 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.
Title
Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2015
Sponsors
| Sen. Daniel Coats [R-IN] | Sen. Pat Roberts [R-KS] |
History
| Date | Chamber | Action |
|---|---|---|
| 2015-07-09 | Senate | Read twice and referred to the Committee on Finance. |
Subjects
Civil actions and liability
Judicial review and appeals
Tax administration and collection, taxpayers
Tax-exempt organizations
Taxation
Judicial review and appeals
Tax administration and collection, taxpayers
Tax-exempt organizations
Taxation
US Congress State Sources
| Type | Source |
|---|---|
| Summary | https://www.congress.gov/bill/114th-congress/senate-bill/1728/all-info |
| Text | https://www.congress.gov/114/bills/s1728/BILLS-114s1728is.pdf |
