To provide for the treatment of the District of Columbia as a Congressional district for purposes of representation in the House of Representatives, and for other purposes.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``District of Columbia House Voting 
Rights Act of 2007''.

SEC. 2. TREATMENT OF DISTRICT OF COLUMBIA AS CONGRESSIONAL DISTRICT.

    (a) In General.--Notwithstanding any other provision of law, the 
District of Columbia shall be considered a Congressional district for 
purposes of representation in the House of Representatives.
    (b) Conforming Amendments Relating to Apportionment of Members of 
House of Representatives.--
            (1) Inclusion of single district of columbia member in 
        reapportionment of members among states.--Section 22 of the Act 
        entitled ``An Act to provide for the fifteenth and subsequent 
        decennial censuses and to provide for apportionment of 
        Representatives in Congress'', approved June 28, 1929 (2 U.S.C. 
        2a), is amended by adding at the end the following new 
        subsection:
    ``(d) This section shall apply with respect to the District of 
Columbia in the same manner as this section applies to a State, except 
that the District of Columbia may not receive more than one Member 
under any reapportionment of Members.''.
            (2) Clarification of determination of number of 
        presidential electors on basis of 23rd amendment.--Section 3 of 
        title 3, United States Code, is amended by striking ``come into 
        office;'' and inserting the following: ``come into office 
        (subject to the twenty-third article of amendment to the 
        Constitution of the United States in the case of the District 
        of Columbia);''.

SEC. 3. INCREASE IN MEMBERSHIP OF HOUSE OF REPRESENTATIVES.

    (a) Permanent Increase in Number of Members.--Effective with 
respect to the One Hundred Tenth Congress and each succeeding Congress, 
the House of Representatives shall be composed of 437 Members, 
including any Members representing the District of Columbia pursuant to 
section 2(a).
    (b) Reapportionment of Members Resulting From Increase.--
            (1) In general.--Section 22(a) of the Act entitled ``An Act 
        to provide for the fifteenth and subsequent decennial censuses 
        and to provide for apportionment of Representatives in 
        Congress'', approved June 28, 1929 (2 U.S.C. 2a(a)), is amended 
        by striking ``the then existing number of Representatives'' and 
        inserting ``the number of Representatives established with 
        respect to the One Hundred Tenth Congress''.
            (2) Effective date.--The amendment made by paragraph (1) 
        shall apply with respect to the regular decennial census 
        conducted for 2010 and each subsequent regular decennial 
        census.
    (c) Special Rules for Period Prior to 2012 Reapportionment.--
            (1) Transmittal of revised statement of apportionment by 
        president.--Not later than 30 days after the date of the 
        enactment of this Act, the President shall transmit to Congress 
        a revised version of the most recent statement of apportionment 
        submitted under section 22(a) of the Act entitled ``An Act to 
        provide for the fifteenth and subsequent decennial censuses and 
        to provide for apportionment of Representatives in Congress'', 
        approved June 28, 1929 (2 U.S.C. 2a(a)), to take into account 
        this Act and the amendments made by this Act.
            (2) Report by clerk.--Not later than 15 calendar days after 
        receiving the revised version of the statement of apportionment 
        under paragraph (1), the Clerk of the House of Representatives, 
        in accordance with section 22(b) of such Act (2 U.S.C. 2a(b)), 
        shall send to the executive of each State a certificate of the 
        number of Representatives to which such State is entitled under 
        section 22 of such Act, and shall submit a report to the 
        Speaker of the House of Representatives identifying the State 
        (other than the District of Columbia) which is entitled to one 
        additional Representative pursuant to this section.
            (3) Requirements for election of additional member.--During 
        the One Hundred Tenth Congress, the One Hundred Eleventh 
        Congress, and the One Hundred Twelfth Congress--
                    (A) notwithstanding the final undesignated 
                paragraph of the Act entitled ``An Act for the relief 
                of Doctor Ricardo Vallejo Samala and to provide for 
                congressional redistricting'', approved December 14, 
                1967 (2 U.S.C. 2c), the additional Representative to 
                which the State identified by the Clerk of the House of 
                Representatives in the report submitted under paragraph 
                (2) is entitled shall be elected from the State at 
                large; and
                    (B) the other Representatives to which such State 
                is entitled shall be elected on the basis of the 
                Congressional districts in effect in the State for the 
                One Hundred Ninth Congress.

SEC. 4. NONSEVERABILITY OF PROVISIONS.

    If any provision of this Act, or any amendment made by this Act, is 
declared or held invalid or unenforceable, the remaining provisions of 
this Act and any amendment made by this Act shall be treated and deemed 
invalid and shall have no force or effect of law.

SEC. 5. ADJUSTMENT OF ESTIMATED TAX PAYMENT SAFE HARBOR FOR INDIVIDUAL 
              TAXPAYERS WITH ADJUSTED GROSS INCOME GREATER THAN $5 
              MILLION.

    (a) In General.--Subparagraph (C) of section 6654(d)(1) of the 
Internal Revenue Code of 1986 (relating to limitation on use of 
preceding year's tax) is amended by redesignating clauses (ii) and 
(iii) as clauses (iii) and (iv), respectively, and by inserting after 
clause (i) the following new clause:
                            ``(ii) Individual adjusted gross income 
                        greater than $5,000,000.--If the adjusted gross 
                        income shown on the return of the individual 
                        for such preceding taxable year exceeds 
                        $5,000,000, clause (i) shall be applied by 
                        substituting `110.1' for `110' in the last row 
                        of the table therein.''.
    (b) Separate Returns.--Clause (iii) of section 6654(d)(1)(C) of 
such Code, as redesignated by subsection (a), is amended by inserting 
``and clause (ii) shall be applied by substituting `$2,500,000' for 
`$5,000,000''' before the period at the end.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.

            Passed the House of Representatives April 19, 2007.

            Attest:

                                            LORRAINE C. MILLER,

                                                                 Clerk.

Summary: District of Columbia House Voting Rights Act of 2007 - Considers the District of Columbia a congressional district for purposes of representation in the House of Representatives.

Applies to the District in the same manner as it applies to a state the federal law providing for the fifteenth and subsequent decennial censuses and for apportionment of Representatives in Congress. Limits the District to one Member under any reapportionment of Members.

Modifies the formula regarding the number of presidential electors to subject it to the Twenty-Third amendment to the Constitution in the case of the District.

Increases membership of the House from 435 to 437 Members beginning with the 110th Congress and each succeeding Congress.

Provides for a reapportionment of Members resulting from such increase.

Prescribes a procedure for identifying the additional Representative to which a state other than the District of Columbia shall be entitled under this Act. Requires election at large of such additional Representative.

Amends the Internal Revenue Code to increase (from 110% to 110.1%) the estimated tax payment safe harbor percentage for determining the amount of estimated tax payable by individual taxpayers whose adjusted gross income for the preceding taxable year exceeds $5 million.