The United States Congress has grappled with tension created by federal jurisdiction over state tax interests since the earliest days of our nation. Consequently, plaintiffs considering a federal forum for their state and local tax suits face a variety of procedural hurdles to invoke federal jurisdiction. Congress enacted one of these hurdles—the Tax Injunction Act (TIA or “the Act”)—in 1937, barring federal jurisdiction over certain state and local tax cases.
This Comment argues that the interest in protecting interstate commerce from undue burdens outweighs the interest in state autonomy. Taxpayers should have the option to challenge state and local taxes in a neutral federal forum in more instances than current TIA exceptions provide.