To amend section 1341 of title 28, United States Code, relating to the jurisdiction of the district courts over certain tax controversies.

[AI summary unavailable — showing source text] Prohibits an action concerning State taxes from being first brought in a U.S. district court unless the party has exhausted all available State court judicial remedies that are plain, speedy, and efficient. Excepts from such prohibition an action: (1) alleging tax discrimination against motor carrier transportation property; and (2) brought by the United States, the National Railroad Passenger Corporation, or an Indian tribe.…