[Congressional Bills 103th Congress] [From the U.S. Government Publishing Office] [H.R. 148 Introduced in House (IH)] 103d CONGRESS 1st Session H. R. 148 To amend title 28, United States Code, to clarify the remedial jurisdiction relating to taxes of inferior Federal courts. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES January 5, 1993 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 of 1993''. 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 of judicial imposition or increase of taxes. ``(a) Notwithstanding any other provision of law, no inferior court established by 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 body to impose any new tax or to increase any existing tax or tax rate. ``(b) Nothing in this section shall prohibit a court from ordering duly authorized remedies, otherwise within their 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-- ``(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 of judicial imposition or increase of taxes.''. <all>