[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 212 Introduced in House (IH)]







104th CONGRESS
  1st Session
                                H. R. 212

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


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 4, 1995

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

_______________________________________________________________________

                                 A BILL


 
    To amend title 28, United States Code, to clarify the remedial 
       jurisdiction relating to taxes 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. TITLE 28 AMENDMENT.

    (a) In General.--Chapter 85 of title 28, United States Code, is 
amended by inserting after section 1341 the following new section:
``Sec. 1341A. Prohibition on judicial imposition or increase of taxes
    ``(a) Prohibition.--Notwithstanding any other provision of law, no 
inferior court established by the Congress under article III of the 
Constitution 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) Exception.--Nothing in this section shall prohibit a court 
from ordering remedies authorized by law and otherwise within the 
jurisdiction of that court which may require expenditures by the 
Federal Government or a State or local government, if such expenditures 
are necessary to effectuate such remedies.
    ``(c) Definition.--For purposes of this section, the term `tax' 
includes--
            ``(1) personal income taxes;
            ``(2) real and personal property taxes;
            ``(3) sales and transfer taxes;
            ``(4) estate and gift taxes;
            ``(5) excise taxes;
            ``(6) user taxes;
            ``(7) corporate and business income taxes; and
            ``(8) licensing fees or taxes.''.
    (b) Clerical Amendment.--The table of sections at the beginning of 
chapter 85 of title 28, United States Code, is amended by inserting 
after the item relating to section 1341 the following new item:

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