Skip to main content
S 314 107th Congress Senate Taxation Agricultural cooperatives Agriculture and Food Civil actions and liability Judicial opinions Judicial review of administrative acts Law Tax administration Tax-exempt organizations

A bill to amend the Internal Revenue Code of 1986 to provide declaratory judgement relief for section 521 cooperatives.

Introduced: February 13, 2001 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 13, 2001
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1335)
Feb 13, 2001
Sponsor introductory remarks on measure. (CR S1331)
Feb 13, 2001
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to permit the United States Tax Court, the United States Court of Federal Claims, or the Federal district court for the District of Columbia to provide declaratory relief respecting the initial or continuing tax-exempt status of specified farmers' cooperatives.
What's happening now February 13, 2001

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1335)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 314: A bill to amend the Internal Revenue Code of 1986 to provide declaratory judgement relief for section 521 cooperatives.. 107th Congress. Open America. https://openamerica.io/bill/107-S-314/
MLA
"S. 314: A bill to amend the Internal Revenue Code of 1986 to provide declaratory judgement relief for section 521 cooperatives.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-314/.
Bluebook (legal)
S. 314, 107th Cong. (2026), https://openamerica.io/bill/107-S-314/.
Markdown link
[S. 314: A bill to amend the Internal Revenue Code of 1986 to provide declaratory judgement relief for section 521 cooperatives.](https://openamerica.io/bill/107-S-314/)
Report a problem