AMENDMENTS RELATING TO FIXING AMERICA’S SURFACE TRANSPORTATION ACT.

SEC. 103. AMENDMENTS RELATING TO FIXING AMERICA’S SURFACE TRANSPORTATION ACT. (a) Amendments Relating to Section 32101.— (1) Section 7345(e)(1) is amended— (A) by striking “or the Tax Court” and inserting “, or against the Commissioner in the Tax Court,”, and (B) by adding at the end the following: “For purposes of the preceding sentence, the court first acquiring jurisdiction over such an action shall have sole jurisdiction.”. (2) [26 U.S.C. 7345] Section 7345(f)is amended by striking “subsection (a)” and inserting “subsection (b)(1)(B)”. (b) [26 U.S.C. 7345 note] Effective Date.—The amendments made by this section shall take effect as if included in section 32101 of the Fixing America’s Surface Transportation Act.