(a) In general Notwithstanding section 373(f), if any action is brought for declaratory or injunctive relief to challenge the constitutionality of any provision of this Act or of chapter 95 or 96 of the Internal Revenue Code of 1986, or is brought to with respect to any action of the Commission under chapter 95 or 96 of the Internal Revenue Code of 1986, the following rules shall apply: (1) The action shall be filed in the United States District Court for the District of Columbia and an appeal from the decision of the district court may be taken to the Court of Appeals for the District of Columbia Circuit. (2) In the case of an action relating to declaratory or injunctive relief to challenge the constitutionality of a provision— (A) a copy of the complaint shall be delivered promptly to the Clerk of the House of Representatives and the Secretary of the Senate