[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 193 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 193

  To amend title 28 of the United States Code to clarify the remedial 
                jurisdiction of inferior Federal courts.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 5, 1993

 Mr. Hancock (for himself and Mr. Livingston) introduced the following 
       bill; which was referred to the Committee on the Judiciary

_______________________________________________________________________

                                 A BILL


 
  To amend title 28 of the United States Code to clarify the remedial 
                jurisdiction of inferior Federal courts.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Judicial Taxation Prohibition Act''.

SEC. 2. FINDINGS AND DECLARATIONS.

    The Congress finds and declares that--
            (1) a variety of effective and appropriate judicial 
        remedies are available for the full redress of legal and 
        constitutional violations under existing law, and the 
        imposition or increase of taxes by courts is neither necessary 
        nor appropriate for the full and effective exercise of Federal 
        court jurisdiction;
            (2) the imposition or increase of taxes by judicial order 
        constitutes an unauthorized and inappropriate exercise of the 
        judicial power under the Constitution of the United States and 
        is incompatible with traditional principles of American law and 
        government and the basic American principle that taxation 
        without representation is tyranny;
            (3) Federal courts exceed the proper boundaries of their 
        limited jurisdiction and authority under the Constitution of 
        the United States, and impermissibly intrude on the legislative 
        function in a democratic system of government, when they issue 
        orders requiring the imposition of new taxes or the increase of 
        existing taxes; and
            (4) the Congress retains the authority under article III, 
        sections 1 and 2 of the Constitution of the United States to 
        limit and regulate the jurisdiction of the inferior Federal 
        courts which it has seen fit to establish, and such authority 
        includes the power to limit the remedial authority of inferior 
        Federal courts.

SEC. 3. PROHIBITION OF JUDICIAL IMPOSITION OR INCREASE OF TAXES.

    (a) In General.--Chapter 85 of title 28, United States Code, is 
amended by inserting between sections 1341 and 1342 the following:
``Sec. 1341A. Prohibition of judicial imposition or increase of taxes
    ``(a) Notwithstanding any other provision of law, no inferior court 
established by the Congress shall have jurisdiction to issue any 
remedy, order, injunction, writ, judgment, or other judicial decree 
requiring the Federal Government or any State or local government to 
impose any new tax or to increase any existing tax or tax rate.
    ``(b) Nothing in this section shall prohibit any inferior court 
established by the Congress from ordering duly authorized remedies, 
otherwise within its jurisdiction, which may require expenditures by 
Federal, State, or local government where such expenditures are 
necessary to effectuate such remedies.
    ``(c) For purposes of this section, the term `tax' includes, but is 
not limited to, personal income taxes, real and personal property 
taxes, sales and transfer taxes, estate and gift taxes, excise taxes, 
user taxes, corporate and business income taxes, and licensing fees or 
taxes.''.
    (b) Clerical Amendment.--The table of sections for chapter 85 of 
title 28, United States Code, is amended by inserting between the item 
relating to section 1341 and the item relating to section 1342, the 
following new item:

``1341A. Prohibition of judicial imposition or increase of taxes.''.

SEC. 4. EFFECTIVE DATE.

    This Act and the amendments made by this Act shall take effect on 
the date of the enactment of this Act.

                                 <all>