To amend section 1341 of title 28, United States Code, relating to the jurisdiction of the district courts over certain tax controversies.

Prohibits an action concerning State taxes from being first brought in a U.S. district court unless the party has exhausted all available State court judicial remedies that are plain, speedy, and efficient.

Excepts from such prohibition an action: (1) alleging tax discrimination against motor carrier transportation property; and (2) brought by the United States, the National Railroad Passenger Corporation, or an Indian tribe.

[Congressional Bills 103th Congress]
[From the U.S. Government Printing Office]
[H.R. 3702 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 3702

To amend section 1341 of title 28, United States Code, relating to the 
  jurisdiction of the district courts over certain tax controversies.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           November 22, 1993

  Mr. Synar introduced the following bill; which was referred to the 
                       Committee on the Judiciary

_______________________________________________________________________

                                 A BILL


 
To amend section 1341 of title 28, United States Code, relating to the 
  jurisdiction of the district courts over certain tax controversies.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That section 1341 of 
title 28, United States Code, is amended--
            (1) by inserting ``(a) In General.--'' before ``The''; and
            (2) by adding at the end the following:
    ``(b) Statutory Exceptions.--(1) Any statutory exception to the 
provisions of subsection (a) does not authorize the commencement of an 
action in the district courts of the United States unless the party 
bringing the action has first exhausted the available judicial remedies 
in State court that are plain, speedy, and efficient.
    ``(2) Paragraph (1) shall not apply--
            ``(A) to an action brought under section 11503a of title 
        49; or
            ``(B) to an action if the party bringing the action is the 
        United States, the National Railroad Passenger Corporation, or 
        an Indian tribe as defined in section 4(e) of the Indian Self-
        Determination and Education Assistance Act (25 U.S.C. 
        450b(e)).''.

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