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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.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 SECTION 1. SHORT TITLE.

4 This Act may be cited as the ‘‘Judicial Taxation Pro5 hibition Act’’.

6 SEC. 2. FINDINGS AND DECLARATIONS.

7 The Congress finds and declares that—

8 (1) a variety of effective and appropriate judi9 cial remedies are available for the full redress of

10 legal and constitutional violations under existing law,
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1 and the imposition or increase of taxes by courts is

2 neither necessary nor appropriate for the full and ef3 fective exercise of Federal court jurisdiction;

4 (2) the imposition or increase of taxes by judi5 cial order constitutes an unauthorized and inappro6 priate exercise of the judicial power under the Con7 stitution of the United States and is incompatible

8 with traditional principles of American law and gov9 ernment and the basic American principle that tax10 ation without representation is tyranny;

11 (3) Federal courts exceed the proper boundaries

12 of their limited jurisdiction and authority under the

13 Constitution of the United States, and impermissibly

14 intrude on the legislative function in a democratic

15 system of government, when they issue orders re16 quiring the imposition of new taxes or the increase

17 of existing taxes; and

18 (4) the Congress retains the authority under ar19 ticle III, sections 1 and 2 of the Constitution of the

20 United States to limit and regulate the jurisdiction

21 of the inferior Federal courts which it has seen fit

22 to establish, and such authority includes the power

23 to limit the remedial authority of inferior Federal

24 courts.
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1 SEC. 3. PROHIBITION OF JUDICIAL IMPOSITION OR IN2 CREASE OF TAXES.

3 (a) IN GENERAL.—Chapter 85 of title 28, United

4 States Code, is amended by inserting between sections

5 1341 and 1342 the following:

6 ‘‘§ 1341A. Prohibition of judicial imposition or in7 crease of taxes

8 ‘‘(a) Notwithstanding any other provision of law, no

9 inferior court established by the Congress shall have juris10 diction to issue any remedy, order, injunction, writ, judg11 ment, or other judicial decree requiring the Federal Gov12 ernment or any State or local government to impose any

13 new tax or to increase any existing tax or tax rate.

14 ‘‘(b) Nothing in this section shall prohibit any inferior

15 court established by the Congress from ordering duly au16 thorized remedies, otherwise within its jurisdiction, which

17 may require expenditures by Federal, State, or local gov18 ernment where such expenditures are necessary to effec19 tuate such remedies.

20 ‘‘(c) For purposes of this section, the term ‘tax’ in21 cludes, but is not limited to, personal income taxes, real

22 and personal property taxes, sales and transfer taxes, es23 tate and gift taxes, excise taxes, user taxes, corporate and

24 business income taxes, and licensing fees or taxes.’’.

25 (b) CLERICAL AMENDMENT.—The table of sections

26 for chapter 85 of title 28, United States Code, is amended
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1 by inserting between the item relating to section 1341 and

2 the item relating to section 1342, the following new item:

‘‘1341A. Prohibition of judicial imposition or increase of taxes.’’.

3 SEC. 4. EFFECTIVE DATE.

4 This Act and the amendments made by this Act shall

5 take effect on the date of the enactment of this Act.

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