What is the test for dismissing an action for lack of subject matter jurisdiction?

We review a district court's dismissal of a complaint for lack of subject matter jurisdiction pursuant to Rule 12(b)(1) de novo. APWU v. Potter, 343 F.3d 619, 623-24 (2d Cir. 2003).¹⁴ Where "a district court dismisses the action based on comity, we review the decision for abuse of discretion." Joseph v. Hyman, 659 F.3d 215, 218 n.1 (2d Cir. 2011).¹⁵ However, when we review a court's decision to

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