I 
111TH CONGRESS 
1ST SESSION H. R. 1014 
To amend the Internal Revenue Code of 1986 to tax bona fide residents 
of the District of Columbia in the same manner as bona fide residents 
of possessions of the United States. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 12, 2009 
Mr. GOHMERT (for himself, Mr. FRANKS of Arizona, Mr. SENSENBRENNER, 
Mr. BROUN of Georgia, Mr. PAUL, Mr. LAMBORN, Mrs. LUMMIS, Mr. 
HENSARLING, Mr. BARTLETT, Mr. BURTON of Indiana, and Mr. HARP-
ER) introduced the following bill; which was referred to the Committee 
on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to tax bona 
fide residents of the District of Columbia in the same 
manner as bona fide residents of possessions of the 
United States. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘No Taxation Without 
Representation Act’’. 
SEC. 2. FINDINGS. 
The Congress finds the following: 
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(1) The phrase ‘‘no taxation without represen-
tation’’ was a rallying cry of many American colo-
nists during the period of British rule in the 1760s 
and early 1770s. The slogan gained widespread no-
toriety after the passage of the Sugar Act on April 
5, 1764. 
(2) American colonists increasingly resented 
being levied taxes without having actual legislators 
seated and voting in Parliament in London. The 
idea that there should be no taxation without rep-
resentation dated back even further. Benjamin 
Franklin stated, ‘‘it is suppos’d an undoubted Right 
of Englishmen not to be taxed but by their own Con-
sent given thro’ their Representatives.’’. 
(3) This issue became even more defined in 
1765 with the passage of the Stamp Act which was 
the first true attempt to levy a direct tax on the 
American colonies. Ultimately the tax was repealed, 
but the idea of no taxation without representation 
persisted. 
(4) Article I, section 2, clause 1 of the United 
States Constitution, states, ‘‘The House of Rep-
resentatives shall be composed of Members chosen 
every second Year by the People of the several 
States, and the Electors in each State shall have the 
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Qualifications requisite for Electors of the most nu-
merous Branch of the State Legislature.’’. 
(5) The Organic Act of 1801 placed Wash-
ington, DC, under the exclusive jurisdiction of the 
United States Congress and people in the District 
were no longer considered residents of Virginia or 
Maryland. 
(6) Many in Washington, DC, were immediately 
opposed to the idea of being taxed without congres-
sional representation and over the years several con-
gressional leaders introduced constitutional amend-
ments to give the District of Columbia voting rep-
resentation, though none were successful. 
(7) In 1898, Puerto Rico was acquired by the 
United States and currently has a Resident Commis-
sioner with limited voting rights. Section 933 of the 
Internal Revenue Code of 1986 exempts bona fide 
citizens who are residents of Puerto Rico for the en-
tire taxable year from Federal taxes on income 
earned in Puerto Rico. 
(8) On March 31, 1917, the United States took 
possession of the Virgin Islands and in 1927, the 
territory’s residents were granted citizenship. Under 
section 932 of the Internal Revenue Code of 1986, 
individuals who are bona fide residents of the United 
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States Virgin Islands during the entire taxable year, 
and who fully pay all income tax liabilities to the 
United States Virgin Islands, are not subject to Fed-
eral income taxes on their income. 
(9) Guam was established as a territory of the 
United States after the passage of the Guam Or-
ganic Act of 1950. Under the provisions of section 
935 of the Internal Revenue Code of 1986, residents 
of Guam are required to file tax returns with Guam, 
but not with the United States Federal Government 
and therefore the residents do not have to pay 
United States Federal income taxes. 
(10) The Commonwealth of the Northern Mar-
iana Islands was established in 1975 after residents 
decided not to pursue independence, but instead they 
opted to enter into territory negotiations. The tax 
treatment of the Northern Mariana Islands is simi-
lar to the structure of Guam in that bona fide resi-
dents are not required to pay Federal income taxes. 
(11) American Samoa, which is technically con-
sidered ‘‘unorganized’’ because no Organic Acts have 
been passed by Congress, is governed by section 931 
of the Internal Revenue Code of 1986. Under this 
section, bona fide year-round residents are exempt 
from Federal taxes on income they earn in Samoa, 
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