I 
116TH CONGRESS 
1ST SESSION H. R. 4958 
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 
OCTOBER 31, 2019 
Mr. GOHMERT 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: 
VerDate Sep 11 2014 
02:33 Nov 08, 2019
Jkt 099200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H4958.IH
H4958
pamtmann on DSKBC07HB2PROD with BILLS
(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 
having taxes levied upon them without having any 
legislators they elected who were voting in Par-
liament in London. The idea that there should be no 
taxation without representation dated back even fur-
ther. Benjamin Franklin stated, ‘‘it is suppos’d an 
undoubted Right of Englishmen not to be taxed but 
by their own Consent given thro’ their Representa-
tives.’’. 
(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 Ultimately the tax was repealed, 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 
VerDate Sep 11 2014 
02:33 Nov 08, 2019
Jkt 099200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H4958.IH
H4958
pamtmann on DSKBC07HB2PROD with BILLS
STATES, and the Electors in each State shall have 
the Qualifications requisite for Electors of the most 
numerous 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, 
VerDate Sep 11 2014 
02:33 Nov 08, 2019
Jkt 099200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H4958.IH
H4958
pamtmann on DSKBC07HB2PROD with BILLS
individuals who are bona fide residents of the United 
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 
VerDate Sep 11 2014 
02:33 Nov 08, 2019
Jkt 099200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H4958.IH
H4958
pamtmann on DSKBC07HB2PROD with BILLS
from Federal taxes on income they earn in Samoa, 
Guam, and Northern Mariana Islands, but are sub-
ject to Federal taxes on income earned elsewhere. 
(12) In keeping with the early history and 
democratic traditions of the United States, the prin-
ciples established in the Constitution, and in con-
formance with the other territories of the United 
States which have delegates but no Representative, 
the residents of the District of Columbia should be 
exempt from paying United States Federal income 
taxes. 
SEC. 3. EXCLUSION FROM GROSS INCOME FOR INCOME 
FROM SOURCES WITHIN THE DISTRICT OF 
COLUMBIA. 
(a) IN GENERAL.—Subpart D of part III of sub-
chapter N of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
section: 
‘‘SEC. 938. INCOME FROM SOURCES WITHIN THE DISTRICT 
OF COLUMBIA. 
‘‘(a) GENERAL RULE.—In the case of an individual 
who is a bona fide resident of the District of Columbia 
during the entire taxable year, gross income shall not in-
clude— 
VerDate Sep 11 2014 
02:33 Nov 08, 2019
Jkt 099200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H4958.IH
H4958
pamtmann on DSKBC07HB2PROD with BILLS
‘‘(1) income derived from sources within the 
District of Columbia, and 
‘‘(2) income effectively connected with the con-
duct of a trade or business by such individual within 
the District of Columbia. 
‘‘(b) DEDUCTIONS, ETC. ALLOCABLE TO EXCLUDED 
AMOUNTS NOT ALLOWABLE.—An individual shall not be 
allowed— 
‘‘(1) as a deduction from gross income any de-
ductions (other than the deduction under section 
151, relating to personal exemptions), or 
‘‘(2) any credit, properly allocable or chargeable 
against amounts excluded from gross income under 
this section. 
‘‘(c) BONA FIDE RESIDENT AND OTHER APPLICA-
BLE RULES.—For purposes of this section, rules similar 
to the rules of section 876, 937, 957(c), 3401(a)(8)(D), 
and 7654 shall apply.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part III of subchapter N of chapter 1 
of such Code is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 938. Income from sources within the District of Columbia.’’. 
VerDate Sep 11 2014 
02:33 Nov 08, 2019
Jkt 099200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6211
E:\BILLS\H4958.IH
H4958
pamtmann on DSKBC07HB2PROD with BILLS
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years ending after the 
date of the enactment of this Act. 
Æ 
VerDate Sep 11 2014 
02:33 Nov 08, 2019
Jkt 099200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6301
E:\BILLS\H4958.IH
H4958
pamtmann on DSKBC07HB2PROD with BILLS