< Back to H.R. 3702 (103rd Congress, 1993–1994)

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

...courts over certain tax controversies.

This bill was introduced on November 22, 1993, in a previous session of Congress, but was not enacted. The text of the bill below is as of Nov 22, 1993 (Introduced).

Download PDF

Source: GPO

HR 3702 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)).’.