Pub. L. 115-332 - Protecting Access to the Courts for Taxpayers Act

115th Congress

Affects: 28 U.S.C. §§ 1631

SECTION 1. SHORT TITLE.

This Act may be cited as the “Protecting Access to the Courts for Taxpayers Act”.

SEC. 2. TRANSFER OF CERTAIN CASES.

Section 1631 of title 28, United States Code, is amended by inserting “(or, for cases within the jurisdiction of the United States Tax Court, to that court)” after “any other such court”.

Legislative History

LEGISLATIVE HISTORY—H.R. 3996:

CONGRESSIONAL RECORD, Vol. 164 (2018):

Mar. 14, considered and passed House.

Dec. 11, considered and passed Senate.