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- The Tucker Act (March 3, 1887, ch. 359, 24 Stat. 505, 28 U.S.C. § 1491) is a federal statute of the United States by which the United States government has waived its sovereign immunity with respect to certain lawsuits. The Tucker Act may be divided into the "Big" Tucker Act, which applies to claims above $10,000 and gives jurisdiction to the United States Court of Federal Claims, and the "Little" Tucker Act (28 U.S.C. § 1346), the current version of which gives concurrent jurisdiction to the Court of Federal Claims and the District Courts "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 internal-revenue laws", and for claims below $10,000. (en)
- 《塔克法案》（Tucker Act，1887年3月3日通过，24 Stat. 505，美國法典第1491章）是美国政府放弃特定案件中主权豁免权利的法案。 该法案又可分为“大”塔克法案，即诉讼标的额超过一万美元的案件，美国联邦索赔法院拥有；“小”塔克法案(美國法典第1346章)，则将诉讼标的额低于一万美元的案件，给予权利申诉法院与联邦地区法院。 (zh)
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