,,ii  #aadth ,,congress  #ast ,session  
,s4 #agbh  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,july #i1      
#bjae,mr4 ,coats 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 #bjae4  #b4 ,equal  
access to declaratory judgments for     
organizations seeking tax-exempt status 
7a7 ,in general ,subparagraph 7,a7 of   
section #gdbh7;a77#a7 of the ,internal  
,revenue ,code of #aihf 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