Entergy Nuclear Vermont Yankee, LLC v. Shumlin

GERARD E. LYNCH, Circuit Judge:

This case requires us to decide whether the Tax Injunction Act, 28 U.S.C. § 1341 (the “TIA”), denies the federal courts jurisdiction to review plaintiffs’ challenges to Vermont’s Electrical Energy Generating Tax, Vt. Stat. Ann. tit. 32, § 8661 (the “Generating Tax”). We conclude that the TIA applies to the Generating Tax, and that Vermont provides a “plain, speedy and efficient” mechanism for raising the plaintiffs’ objections to the validity of the tax. We therefore affirm the district court’s dismissal of plaintiffs’ challenge to the tax for lack of subject…