818
Scalia, J., dissenting
court remedy not "plain." App. to Pet. for Cert. 19a.* The Court of Appeals, in turn, made no mention of the jurisdictional issue, presumably because, under controlling Circuit precedent, jurisdiction was secure: The Second Circuit had previously held that state courts could not provide any remedy for ERISA-based challenges to state taxes within the meaning of the Tax Injunction Act, since "Congress has divested the state courts of jurisdiction" over ERISA claims. Travelers Ins. Co. v. Cuomo, 14 F. 3d 708, 714 (1993) (citing ERISA § 502(e)(1), 29 U. S. C. § 1132(e)(1)), rev'd on other grounds sub nom. New York State Conference of Blue Cross & Blue Shield Plans v. Travelers Ins. Co., 514 U. S. 645 (1995). That holding (like the District Court's discussion of the issue in this case) in no way turns on New York state law, so I am at a loss to understand the Court's invoca-*That the District Court rested its conclusion on 29 U. S. C. § 1132(e)(1) is demonstrated by the sole authorities it cited in support of that conclusion: Travelers Ins. Co. v. Cuomo, 813 F. Supp. 996 (SDNY 1993), aff'd in part and rev'd in part, 14 F. 3d 708 (CA2 1993), rev'd on other grounds sub nom. New York State Conference of Blue Cross & Blue Shield Plans v. Travelers Ins. Co., 514 U. S. 645 (1995); and National Carriers' Conference Committee v. Heffernan, 440 F. Supp. 1280, 1283 (Conn. 1977). The only argument in Travelers that supports the conclusion reached here is the argument that "[b]ecause ERISA generally confers exclusive jurisdiction on the federal courts [under 29 U. S. C. § 1132(e)(1)], a New York state court might well feel compelled to dismiss a state court action on the grounds that its jurisdiction has been preempted . . . . Thus, at a minimum the availability of a state court remedy is not 'plain.' " 813 F. Supp., at 1001 (internal quotation marks and brackets omitted). Likewise, Heffernan (which arose in Connecticut, not New York) offers pertinent reasoning based only on federal law: "Jurisdiction over suits arising under ERISA is, with minor exceptions, vested exclusively in the federal courts. 29 U. S. C. § 1132(e)(1). If this suit were brought before a . . . state court, that court might well feel compelled to dismiss the action on the grounds that its jurisdiction had been preempted by federal legislation and the supremacy clause. Consequently the plaintiff cannot be said to have a 'plain, speedy and efficient' remedy in state court . . . ." 440 F. Supp., at 1283 (footnote omitted).
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