,i #aacth ,,congress #ast ,session ,h4 ,r4 #bfhj ,,in ,,the ,,house ,,of ,,representatives ,july #aa1 #bjac ,mr4 ,gohmert introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to tax bona fide residents of the ,district of ,columbia in the same manner as bona fide residents of possessions of the ,united ,states4 #a4 ,short title ,this ,act may be cited as the ,no ,taxation ,without ,representation ,act4 #b4 ,findings ,the ,congress finds the following3 7#a7 ,the phrase no taxation without representation was a rallying cry of many ,american colonists during the period of ,british rule in the #agfjs and early #aggjs4 ,the slogan gained widespread notoriety after the passage of the ,sugar ,act on ,april #e1 #agfd4 7#b7 ,american colonists increasingly resented being levied taxes without having actual legislators seated and voting in ,parliament in ,london4 ,the idea that there should be no taxation without representation dated back even further4 ,benjamin ,franklin stated1 it is suppos'd an undoubted ,right of ,englishmen not to be taxed but by their own ,consent given thro' their ,representatives44 7#c7 ,this issue became even more defined in #agfe with the passage of the ,stamp ,act which was the first true attempt to levy a direct tax on the ,american colonies4 ,ultimately the tax was repealed1 but the idea of no taxation without representation persisted4 7#d7 ,article ,i1 section #b1 clause #a of the ,united ,states ,constitution1 states1 ,the ,house of ,representatives shall be composed of ,members chosen every second ,year by the ,people of the several ,states1 and the ,electors in each ,state shall have the ,qualifications requisite for ,electors of the most numerous ,branch of the ,state ,legislature44 7#e7 ,the ,organic ,act of #ahja placed ,washington1 ,,dc1 under the exclusive jurisdiction of the ,united ,states ,congress and people in the ,district were no longer considered residents of ,virginia or ,maryland4 7#f7 ,many in ,washington1 ,,dc1 were immediately opposed to the idea of being taxed without congressional representation and over the years several congressional leaders introduced constitutional amendments to give the ,district of ,columbia voting representation1 though none were successful4 7#g7 ,in #ahih1 ,puerto ,rico was acquired by the ,united ,states and currently has a ,resident ,commissioner with limited voting rights4 ,section #icc of the ,internal ,revenue ,code of #aihf exempts bona fide citizens who are residents of ,puerto ,rico for the entire taxable year from ,federal taxes on income earned in ,puerto ,rico4 7#h7 ,on ,march #ca1 #aiag1 the ,united ,states took possession of the ,virgin ,islands and in #aibg1 the territory's residents were granted citizenship4 ,under section #icb of the ,internal ,revenue ,code of #aihf1 individuals who are bona fide residents of the ,united ,states ,virgin ,islands during the entire taxable year1 and who fully pay all income tax liabilities to the ,united ,states ,virgin ,islands1 are not subject to ,federal income taxes on their income4 7#i7 ,guam was established as a territory of the ,united ,states after the passage of the ,guam ,organic ,act of #aiej4 ,under the provisions of section #ice of the ,internal ,revenue ,code of #aihf1 residents of ,guam are required to file tax returns with ,guam1 but not with the ,united ,states ,federal ,government and therefore the residents do not have to pay ,united ,states ,federal income taxes4 7#aj7 ,the ,commonwealth of the ,northern ,mariana ,islands was established in #aige after residents decided not to pursue independence1 but instead they opted to enter into territory negotiations4 ,the tax treatment of the ,northern ,mariana ,islands is similar to the structure of ,guam in that bona fide residents are not required to pay ,federal income taxes4 7#aa7 ,american ,samoa1 which is technically considered unorganized because no ,organic ,acts have been passed by ,congress1 is governed by section #ica of the ,internal ,revenue ,code of #aihf4 ,under this section1 bona fide year-round residents are exempt from ,federal taxes on income they earn in ,samoa1 ,guam1 and ,northern ,mariana ,islands1 but are subject to ,federal taxes on income earned elsewhere4 7#ab7 ,in keeping with the early history and democratic traditions of the ,united ,states1 the principles established in the ,constitution1 and in conformance with the other territories of the ,united ,states which have delegates but no ,representative1 the residents of the ,district of ,columbia should be exempt from paying ,united ,states ,federal income taxes4 #c4 ,exclusion from gross income for income from sources within the ,district of ,columbia 7a7 ,in general ,subpart ,d of part ,,iii of subchapter ,n of chapter #a of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #ich4 ,income from sources within the ,district of ,columbia 7a7 ,general rule ,in the case of an individual who is a bona fide resident of the ,district of ,columbia during the entire taxable year1 gross income shall not include-- 7#a7 income derived from sources within the ,district of ,columbia1 and 7#b7 income effectively connected with the conduct of a trade or business by such individual within the ,district of ,columbia4 7b7 ,deductions1 etc4 allocable to excluded amounts not allowable ,an individual shall not be allowed-- 7#a7 as a deduction from gross income any deductions 7other than the deduction under section #aea1 relating to personal exemptions71 or 7#b7 any credit1 properly allocable or chargeable against amounts excluded from gross income under this section4 7c7 ,bona fide resident and other applicable rules ,for purposes of this section1 rules similar to the rules of section #hgf1 #icg1 #ieg7;c71 #cdja7;a77#h77;,d71 and #gfed shall apply4 4 7b7 ,clerical amendment ,the table of sections for subpart ,d of part ,,iii of subchapter ,n of chapter #a of such ,code is amended by adding at the end the following new item3 ,sec4 #ich4 ,income from sources within the ,district of ,columbia4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years ending after the date of the enactment of this ,act4