Amends the Internal Revenue Code to provide a tax exemption to District of Columbia residents for years during which such residents do not have full voting representation in the Congress.
[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1193 Introduced in House (IH)]
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.
Be it enacted by the Senate and House of Representatives 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 requires 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-paying Americans do and they are
required to pay federal 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 government.
(5) Unequal voting representation in our representative
democracy is inconsistent with the founding 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 community of
American citizens who are residents of the District constituting the
seat of government of the United States shall have full voting
representation in the Congress.
SEC. 4. EXEMPTION FROM TAX FOR INDIVIDUALS WHO ARE RESIDENTS OF THE
DISTRICT OF COLUMBIA.
(a) In General.--Part III of subchapter B of chapter 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 Congress.--This section shall apply with respect to
any taxable year during which residents of the District of Columbia 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.
``(b) Residents for Entire Taxable Year.--An individual who is a
bona fide resident of the District of Columbia during the entire
taxable year shall be exempt from taxation under this chapter for such
taxable year.
``(c) Taxable Year of Change of Residence From District of
Columbia.--
``(1) In general.--In the case of an individual who has
been a bona fide resident of the District of Columbia for a
period of at least 2 years before the date on which such
individual changes his residence from the District of Columbia,
income which is attributable to that part of such period of
District of Columbia residence before such date shall not be
included in gross income and shall be exempt from taxation
under this chapter.
``(2) Deductions, etc. allocable to excluded amounts not
allowable.--An individual shall not be allowed--
``(A) as a deduction from gross income any
deductions (other than the deduction under section 151,
relating to personal exemptions), or
``(B) any credit,
properly allocable or chargeable against amounts excluded from
gross income under this subsection.
``(d) Determination of Residency.--
``(1) In general.--For purposes of this section, the
determination of whether an individual is a bona fide resident
of the District of Columbia shall be made under regulations
prescribed by the Secretary.
``(2) Individuals registered to vote in other
jurisdictions.--No individual may be treated as a bona fide
resident of the District of Columbia for purposes of this
section with respect to a taxable year if at any time during
the year the individual is registered to vote in any other
jurisdiction.''.
(b) No Wage Withholding.--Paragraph (8) of section 3401(a) of such
Code is amended by adding at the end the following new subparagraph:
``(E) for services for an employer performed by an
employee if it is reasonable to believe that during the
entire calendar year the employee will be a bona fide
resident of the District of Columbia unless section
138A is not in effect throughout such calendar year;
or''.
(c) Clerical Amendment.--The table of sections for part III of
subchapter B of chapter 1 of such Code is amended by inserting after
the item relating to section 138 the following new item:
``Sec. 138A. Residents of the District of
Columbia.''
(d) Effective Date.--
(1) In general.--The amendments made by this section shall
apply to taxable years beginning after the date of the
enactment of this Act.
(2) Withholding.--The amendment made by subsection (b)
shall apply to remuneration paid after the date of the
enactment of this Act.
<all>
Introduced in House
Introduced in House
Sponsor introductory remarks on measure. (CR E439)
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.
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.
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.
Referred to the Subcommittee on the Constitution.
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