Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, <<NOTE: Protecting Access to the Courts for Taxpayers Act.>>
This Act may be cited as the ``Protecting Access to the Courts for Taxpayers Act''.
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''.
Approved December 19, 2018.
LEGISLATIVE HISTORY--H.R. 3996: ---------------------------------------------------------------------------
HOUSE REPORTS: No. 115-598 (Comm. on the Judiciary). CONGRESSIONAL RECORD, Vol. 164 (2018): Mar. 14, considered and passed House. Dec. 11, considered and passed Senate.
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