S.Amdt. 3647
What it does: Adds SEC. ___. EQUAL ACCESS TO DECLARATORY JUDGMENTS FOR ORGANIZATIONS SEEKING TAX-EXEMPT STATUS wherever appropriate
Sen. Daniel Coats (R-IN)What it changes
1 change to S. 2569
Adds SEC. ___. EQUAL ACCESS TO DECLARATORY JUDGMENTS FOR ORGANIZATIONS SEEKING TAX-EXEMPT STATUS wherever appropriate
Adds a sectionInserted: SEC. ___. EQUAL ACCESS TO DECLARATORY JUDGMENTS FOR ORGANIZATIONS SEEKING TAX-EXEMPT STATUS.
Inserted: (a) In General.--Subparagraph (A) of section 7428(a)(1) of the Internal Revenue Code of 1986 is amended to read as follows:
Inserted: "(A) with respect to the initial qualification or continuing qualification of an organization as an organization described in section 501(c) or 501(d) which is exempt from tax under section 501(a) or as an organization described in section 170(c)(2),".
Inserted: (b) Effective Date.--The amendment made by this section shall apply to pleadings filed after the date of the enactment of this Act.
The amendment doesn't say where this goes; the clerk decides.
Original wording
At the appropriate place, insert the following:
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As printed
SA 3647. Mr. COATS submitted an amendment intended to be proposed by him to the bill S. 2569, to provide an incentive for businesses to bring jobs back to America; which was ordered to lie on the table; as follows:
At the appropriate place, insert the following:
SEC. ___. EQUAL ACCESS TO DECLARATORY JUDGMENTS FOR ORGANIZATIONS SEEKING TAX-EXEMPT STATUS.
(a) In General.--Subparagraph (A) of section 7428(a)(1) of the Internal Revenue Code of 1986 is amended to read as follows:
“(A) with respect to the initial qualification or continuing qualification of an organization as an organization described in section 501(c) or 501(d) which is exempt from tax under section 501(a) or as an organization described in section 170(c)(2),”.
(b) Effective Date.--The amendment made by this section shall apply to pleadings filed after the date of the enactment of this Act.
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Senate amendment submitted
July 24, 2014