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 Com-
mittee 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 jurisdic-
tion 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 indi-
viduals 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 pur-
poses.
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 of 2001’’.
SEC. 2. FINDINGS.
Congress finds that—
(1) The residents of the District of Columbia
are the only Americans who pay federal income
taxes are denied voting representation in the House
and the Senate.
(2) The principle of one person, one vote re-
quires that residents who have met every element of
American citizenship should have every benefit of
American citizenship, including voting representation
in the House and the Senate.
(3) The residents of the District of Columbia
are twice denied equal representation because they
do not have voting representation as other tax-pay-
ing Americans do and they are required to pay fed-
eral income taxes unlike the Americans who live in
the territories.
(4) Despite the denial of voting representation,
Americans in the nation’s capital are second per
capita in income taxes paid to the federal govern-
ment.
(5) Unequal voting representation in our rep-
resentative democracy is inconsistent with the found-
ing principles of the nation and the strongly held
principles of American people today.
SEC. 3. REPRESENTATION IN CONGRESS FOR DISTRICT OF
COLUMBIA.
Notwithstanding any other provision of law, the com-
munity of American citizens who are residents of the Dis-
trict constituting the seat of government of the United
States shall have full voting representation in the Con-
gress.
SEC. 4. EXEMPTION FROM TAX FOR INDIVIDUALS WHO ARE
RESIDENTS OF THE DISTRICT OF COLUMBIA.
(a) IN GENERAL.—Part III of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to
items specifically excluded from gross income) is amended
by inserting after section 138 the following new section:
‘‘SEC. 138A. RESIDENTS OF THE DISTRICT OF COLUMBIA.
‘‘(a) EXEMPTION FOR RESIDENTS DURING YEARS
WITHOUT FULL VOTING REPRESENTATION
IN CON-
GRESS.—This section shall apply with respect to any tax-
able year during which residents of the District of Colum-
bia are not represented in the House of Representatives
and Senate by individuals who are elected by the voters
of the District and who have the same voting rights in
the House of Representatives and Senate as Members who
represent States.