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

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.