[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.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 5, 1993

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

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                                 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.''.

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