A bill to amend the Internal Revenue Code of 1986 to provide equal access to declaratory judgments for organizations seeking tax-exempt status.
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.
Introduced in Senate
Read twice and referred to the Committee on Finance.
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