United States · Bill · S
S. 2708 (113th)
Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2014
Introduced
30 July 2014
Last action
30 July 2014 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Coats, Daniel [R-IN], Sen. Blunt, Roy [R-MO]
Subjects
Taxation
Source updated
12 August 2025
Summary
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.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
30 July 2014
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
30 July 2014
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 30 July 2014 · Official file
Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 30 July 2014
Introduced in Senate (PDF)
Introduced in Senate · EN · 30 July 2014
Introduced in Senate
summary · EN · 30 July 2014
Sponsors
- Sen. Coats, Daniel [R-IN] · R · Sponsor
- Sen. Blunt, Roy [R-MO] · R · Sponsor
- · ssfi00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/113th-congress/senate-bill/2708
- Open data entity: https://api.congress.gov/v3/bill/113/s/2708
- us · 113-s-2708 · source updated 12 August 2025