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United States · Bill · S

S. 1728 (114th)

Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2015

referredUnited States· United States Congress· EN

Introduced

9 July 2015

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

12 August 2025

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.

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Documents

3 official files

Introduced in Senate (text)

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Sources

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