I

107TH CONGRESS

1ST SESSION H. R. 1193

To provide for full voting representation in the Congress for the citizens

of the District of Columbia, to amend the Internal Revenue Code of

1986 to provide that individuals who are residents of the District of

Columbia shall be exempt from Federal income taxation until such full

voting representation takes effect, and for other purposes.

IN THE HOUSE OF REPRESENTATIVES

MARCH 22, 2001

Ms. NORTON introduced the following bill; which was referred to the Committee on the Judiciary, and in addition to the Committee on Ways and

Means, for a period to be subsequently determined by the Speaker, in

each case for consideration of such provisions as fall within the jurisdiction of the committee concerned

A BILL

To provide for full voting representation in the Congress

for the citizens of the District of Columbia, to amend

the Internal Revenue Code of 1986 to provide that individuals who are residents of the District of Columbia

shall be exempt from Federal income taxation until such

full voting representation takes effect, and for other purposes.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,
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1 SECTION 1. SHORT TITLE.

2 This Act may be cited as the ‘‘No Taxation Without

3 Representation Act of 2001’’.

4 SEC. 2. FINDINGS.

5 Congress finds that—

6 (1) The residents of the District of Columbia

7 are the only Americans who pay federal income

8 taxes are denied voting representation in the House

9 and the Senate.

10 (2) The principle of one person, one vote re11 quires that residents who have met every element of

12 American citizenship should have every benefit of

13 American citizenship, including voting representation

14 in the House and the Senate.

15 (3) The residents of the District of Columbia

16 are twice denied equal representation because they

17 do not have voting representation as other tax-pay18 ing Americans do and they are required to pay fed19 eral income taxes unlike the Americans who live in

20 the territories.

21 (4) Despite the denial of voting representation,

22 Americans in the nation’s capital are second per

23 capita in income taxes paid to the federal govern24 ment.

25 (5) Unequal voting representation in our rep26 resentative democracy is inconsistent with the found-
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1 ing principles of the nation and the strongly held

2 principles of American people today.

3 SEC. 3. REPRESENTATION IN CONGRESS FOR DISTRICT OF

4 COLUMBIA.

5 Notwithstanding any other provision of law, the com6 munity of American citizens who are residents of the Dis7 trict constituting the seat of government of the United

8 States shall have full voting representation in the Con9 gress.

10 SEC. 4. EXEMPTION FROM TAX FOR INDIVIDUALS WHO ARE

11 RESIDENTS OF THE DISTRICT OF COLUMBIA.

12 (a) IN GENERAL.—Part III of subchapter B of chap13 ter 1 of the Internal Revenue Code of 1986 (relating to

14 items specifically excluded from gross income) is amended

15 by inserting after section 138 the following new section:

16 ‘‘SEC. 138A. RESIDENTS OF THE DISTRICT OF COLUMBIA.

17 ‘‘(a) EXEMPTION FOR RESIDENTS DURING YEARS

18 WITHOUT FULL VOTING REPRESENTATION IN CON19 GRESS.—This section shall apply with respect to any tax20 able year during which residents of the District of Colum21 bia are not represented in the House of Representatives

22 and Senate by individuals who are elected by the voters

23 of the District and who have the same voting rights in

24 the House of Representatives and Senate as Members who

25 represent States.
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1 ‘‘(b) RESIDENTS FOR ENTIRE TAXABLE YEAR.—An

2 individual who is a bona fide resident of the District of

3 Columbia during the entire taxable year shall be exempt

4 from taxation under this chapter for such taxable year.

5 ‘‘(c) TAXABLE YEAR OF CHANGE OF RESIDENCE

6 FROM DISTRICT OF COLUMBIA.—

7 ‘‘(1) IN GENERAL.—In the case of an individual

8 who has been a bona fide resident of the District of

9 Columbia for a period of at least 2 years before the

10 date on which such individual changes his residence

11 from the District of Columbia, income which is at12 tributable to that part of such period of District of

13 Columbia residence before such date shall not be in14 cluded in gross income and shall be exempt from

15 taxation under this chapter.

16 ‘‘(2) DEDUCTIONS, ETC. ALLOCABLE TO EX17 CLUDED AMOUNTS NOT ALLOWABLE.—An individual

18 shall not be allowed—

19 ‘‘(A) as a deduction from gross income any

20 deductions (other than the deduction under sec21 tion 151, relating to personal exemptions), or

22 ‘‘(B) any credit,

23 properly allocable or chargeable against amounts ex24 cluded from gross income under this subsection.

25 ‘‘(d) DETERMINATION OF RESIDENCY.—
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1 ‘‘(1) IN GENERAL.—For purposes of this sec2 tion, the determination of whether an individual is a

3 bona fide resident of the District of Columbia shall

4 be made under regulations prescribed by the Sec5 retary.

6 ‘‘(2) INDIVIDUALS REGISTERED TO VOTE IN

7 OTHER JURISDICTIONS.—No individual may be

8 treated as a bona fide resident of the District of Co9 lumbia for purposes of this section with respect to

10 a taxable year if at any time during the year the in11 dividual is registered to vote in any other jurisdic12 tion.’’.

13 (b) NO WAGE WITHHOLDING.—Paragraph (8) of

14 section 3401(a) of such Code is amended by adding at

15 the end the following new subparagraph:

16 ‘‘(E) for services for an employer per17 formed by an employee if it is reasonable to be18 lieve that during the entire calendar year the

19 employee will be a bona fide resident of the Dis20 trict of Columbia unless section 138A is not in

21 effect throughout such calendar year; or’’.

22 (c) CLERICAL AMENDMENT.—The table of sections

23 for part III of subchapter B of chapter 1 of such Code

24 is amended by inserting after the item relating to section

25 138 the following new item:

‘‘Sec. 138A. Residents of the District of Columbia.’’
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1 (d) EFFECTIVE DATE.—

2 (1) IN GENERAL.—The amendments made by

3 this section shall apply to taxable years beginning

4 after the date of the enactment of this Act.

5 (2) WITHHOLDING.—The amendment made by

6 subsection (b) shall apply to remuneration paid after

7 the date of the enactment of this Act.

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