(a) The district courts shall have original jurisdiction,
concurrent with the United States Court of Federal Claims, of:
(1) Any civil action against the United States for the recovery
of any internal-revenue tax alleged to have been erroneously or
illegally assessed or collected, or any penalty claimed to have
been collected without authority or any sum alleged to have been
excessive or in any manner wrongfully collected under the
(2) Any other civil action or claim against the United States,
not exceeding $10,000 in amount, founded either upon the
Constitution, or any Act of Congress, or any regulation of an
executive department, or upon any express or implied contract
with the United States, or for liquidated or unliquidated damages
in cases not sounding in tort, except that the district courts
shall not have jurisdiction of any civil action or claim against
the United States founded upon any express or implied contract
with the United States or for liquidated or unliquidated damages
in cases not sounding in tort which are subject to sections
7104(b)(1) and 7107(a)(1) of title 41. For the purpose of this
paragraph, an express or implied contract with the Army and Air
Force Exchange Service, Navy Exchanges, Marine Corps Exchanges,
Coast Guard Exchanges, or Exchange Councils of the National
Aeronautics and Space Administration shall be considered an
express or implied contract with the United States.
(b)(1) Subject to the provisions of chapter 171 of this title,
the district courts, together with the United States District Court
for the District of the Canal Zone and the District Court of the
Virgin Islands, shall have exclusive jurisdiction of civil actions
on claims against the United States, for money damages, accruing on
and after January 1, 1945, for injury or loss of property, or
personal injury or death caused by the negligent or wrongful act or
omission of any employee of the Government while acting within the
scope of his office or employment, under circumstances where the
United States, if a private person, would be liable to the claimant
in accordance with the law of the place where the act or omission
(2) No person convicted of a felony who is incarcerated while
awaiting sentencing or while serving a sentence may bring a civil
action against the United States or an agency, officer, or employee
of the Government, for mental or emotional injury suffered while in
custody without a prior showing of physical injury.
(c) The jurisdiction conferred by this section includes
jurisdiction of any set-off, counterclaim, or other claim or demand
whatever on the part of the United States against any plaintiff
commencing an action under this section.
(d) The district courts shall not have jurisdiction under this
section of any civil action or claim for a pension.
(e) The district courts shall have original jurisdiction of any
civil action against the United States provided in section 6226,
6228(a), 7426, or 7428 (in the case of the United States district
court for the District of Columbia) or section 7429 of the Internal
Revenue Code of 1986.
(f) The district courts shall have exclusive original
jurisdiction of civil actions under section 2409a to quiet title to
an estate or interest in real property in which an interest is
claimed by the United States.
(g) Subject to the provisions of chapter 179, the district courts
of the United States shall have exclusive jurisdiction over any
civil action commenced under section 453(2) of title 3, by a
covered employee under chapter 5 of such title.