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28 U.S.C. § 1507

Jurisdiction for certain declaratory judgments

United States · Title 28 — JUDICIARY AND JUDICIAL PROCEDURE · Status: effective

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28 U.S.C. § 1507, Jurisdiction for certain declaratory judgments, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/465282
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Full text

The United States Court of Federal Claims shall have jurisdiction to hear any suit for and issue a declaratory judgment under section 7428 of the Internal Revenue Code of 1986.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

  • Enacted byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 97-164(H.R. 4482)1982-04-02
    Federal Courts Improvement Act of 1981
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 99-514(H.R. 3838)1986-10-22
    Tax Reform Act of 1986
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 102-572(S. 1569)1992-10-29
    Federal Courts Administration Act of 1992
    House: no recorded tallySenate: no recorded tally