52 U.S.C. § 10306 — Poll taxes

(a) Congressional finding and declaration of policy against enforced payment of poll taxes as a device to impair voting rights Congress finds that requiring payment of a “poll tax” as a condition of voting: (i) keeps people with limited financial means from voting or places an unreasonable financial burden on them as a condition of exercising the right to vote; (ii) is not reasonably related to any legitimate State interest in running elections; and (iii) in some areas is intended, or has the effect, of denying people the right to vote because of race or color. This section does not define “poll tax.” Based on these findings, Congress declares that requiring payment of a poll tax as a condition of voting denies or limits citizens’ constitutional right to vote in some areas. (b) Authority of Attorney General to institute actions for relief against enforcement of poll tax requirement Using Congress’s powers under section 5 of the Fourteenth Amendment, section 2 of the Fifteenth Amendment, and section 2 of the Twenty-fourth Amendment, the Attorney General is authorized and directed to promptly bring, in the name of the United States, any actions needed to carry out subsection (a) and the purposes of this section. These actions may include actions against States or political subdivisions. They may seek a declaratory judgment or an injunction against enforcing any requirement to pay a poll tax as a condition of voting, or any substitute for that requirement enacted after November 1, 1964. (c) Jurisdiction of three-judge district courts; appeal to Supreme Court United States district courts have jurisdiction over these actions. A court of three judges must hear and decide them under section 2284 of title 28. An appeal may be taken to the Supreme Court. The judges assigned to hear the case must schedule it for hearing at the earliest practicable date, take part in hearing and deciding it, and make the case move forward in every way as quickly as practicable.