---
kind: "section"
citation: "42 U.S.C. § 3941"
title: "42"
title_heading: "The Public Health and Welfare"
number: "3941"
heading: "State or local taxation or regulation; access to judicial process"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/42/3941"
units:
  - "Chapter 49 — National Housing Partnerships"
---

# §3941. State or local taxation or regulation; access to judicial process


Nothing contained in this chapter shall preclude a [State](/usc/42/2021b.md?p=14) or other local jurisdiction from imposing, in accordance with the laws of such [State](/usc/42/2021b.md?p=14) or other local jurisdiction, any valid nondiscriminatory tax, obligation, or regulation on the partnership as a taxable and or legal entity, but no limited partner of the partnership not otherwise subject to taxation or regulation by or judicial process of a [State](/usc/42/2021b.md?p=14) or other local jurisdiction shall be subject to taxation or regulation by or subject to or denied access to judicial process of such [State](/usc/42/2021b.md?p=14) or other local jurisdiction, or be subject or denied access to any greater extent, because of activities of the [corporation](/usc/42/2297h.md?p=2) or partnership within such [State](/usc/42/2021b.md?p=14) or other local jurisdiction.


## Source credit

(Pub. L. 90–448, title IX, § 912, as added Pub. L. 91–351, title VIII, § 711, July 24, 1970, 84 Stat. 463.)