,,ii  #aacth ,,congress  #b;d ,session  
,s4 #bgjh  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,july #cj1     
#bjad ,mr4 ,coats 7for himself and ,mr4 
,blunt7 introduced the following bill2  
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to provide equal access to        
declaratory judgments for organizations 
seeking tax-exempt status4  #a4 ,short  
title ,this ,act may be cited as the    
,access to ,court ,challenges for       
,exempt ,status ,seekers 7,,access7 ,act
 of #bjad4  #b4  ,equal access to       
declaratory judgments for organizations 
seeking tax-exempt status  7a7  ,in     
general  ,subparagraph 7,a7 of section  
#gdbh7;a77#a7 is amended to read as     
follows3  7,a7 with respect to the      
initial qualification or continuing     
qualification of an organization as an  
organization described in section       
#eja7;c7 or #eja7;d7 which is exempt    
from tax under section #eja7;a7 or as an

 organization described in section      
#agj7;c77#b71  4  7b7  ,effective date  
,the amendment made by this section     
shall apply to pleadings filed after the
 date of the enactment of this ,act4