,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #bfhj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #aa1 #bjac ,mr4 
,gohm]t introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to tax bona fide resid5ts
 ( ! ,di/rict ( ,columbia 9 ! same mann]
 z bona fide resid5ts ( possessions ( ! 
,unit$ ,/ates4  #a4 ,%ort title ,?is    
,act may be cit$ z ! ,no ,taxation ,)\t 
,repres5tation ,act4  #b4 ,f9d+s ,!     
,congress f9ds ! foll[+3  7#a7 ,! phrase
 no taxation )\t repres5tation 0 a      
rally+ cry ( _m ,am]ican coloni/s dur+ !
 p]iod ( ,briti% rule 9 ! #agfjs & e>ly 
#aggjs4 ,! slogan ga9$ widespread       
notoriety aft] ! passage ( ! ,sug> ,act 
on ,april #e1 #agfd4  7#b7 ,am]ican     
coloni/s increas+ly res5t$ be+ levi$    
taxes )\t hav+ actual legislators seat$ 
& vot+ 9 ,p>liam5t 9 ,london4 ,! idea t 
!re %\ld be no taxation )\t             
repres5tation dat$ back ev5 fur!r4      
,b5jam9 ,frankl9 /at$1 x is suppos'd an 

und\bt$ ,"r ( ,engli%m5 n to be tax$ b  
by _! own ,cons5t giv5 ?ro' _!          
,repres5tatives44  7#c7 ,?is issue      
became ev5 m def9$ 9 #agfe ) ! passage (
 ! ,/amp ,act :i* 0 ! fir/ true attempt 
to levy a direct tax on ! ,am]ican      
colonies4 ,ultimately ! tax 0 repeal$1 b
 ! idea ( no taxation )\t repres5tation 
p]si/$4  7#d7 ,article ,i1 section #b1  
clause #a ( ! ,unit$ ,/ates             
,con/itution1 /ates1 ,! ,h\se (         
,repres5tatives %all be compos$ (       
,memb]s *os5 e second ,ye> by ! ,p ( !  
sev]al ,/ates1 & ! ,electors 9 ea* ,/ate
 %all h ! ,qualifications requisite =   
,electors ( ! mo/ num]\s ,bran* ( !     
,/ate ,legislature44  7#e7 ,! ,organic  
,act ( #ahja plac$ ,wa%+ton1 ,,dc1 "u ! 
exclusive jurisdiction ( ! ,unit$ ,/ates
 ,congress & p 9 ! ,di/rict 7 no long]  
consid]$ resid5ts ( ,virg9ia or ,m>yl&4 
7#f7 ,_m 9 ,wa%+ton1 ,,dc1 7 imm$iately 
oppos$ to ! idea ( be+ tax$ )\t         
congressional repres5tation & ov] ! ye>s
 sev]al congressional lead]s introduc$  

con/itutional am5dm5ts to give !        
,di/rict ( ,columbia vot+ repres5tation1
 ?\gh none 7 successful4  7#g7 ,9 #ahih1
 ,pu]to ,rico 0 acquir$ by ! ,unit$     
,/ates & curr5tly has a ,resid5t        
,commission] ) limit$ vot+ rights4      
,section #icc ( ! ,int]nal ,rev5ue ,code
 ( #aihf exempts bona fide citiz5s :o   
are resid5ts ( ,pu]to ,rico = ! entire  
taxable ye> f ,f$]al taxes on income    
e>n$ 9 ,pu]to ,rico4  7#h7 ,on ,m>* #ca1
 #aiag1 ! ,unit$ ,/ates took possession 
( ! ,virg9 ,isl&s & 9 #aibg1 !          
t]ritory's resid5ts 7 grant$ citiz5%ip4 
,"u section #icb ( ! ,int]nal ,rev5ue   
,code ( #aihf1 individuals :o are bona  
fide resid5ts ( ! ,unit$ ,/ates ,virg9  
,isl&s dur+ ! entire taxable ye>1 & :o  
fully pay all income tax liabilities to 
! ,unit$ ,/ates ,virg9 ,isl&s1 are n    
subject to ,f$]al income taxes on _!    
income4  7#i7 ,guam 0 e/abli%$ z a      
t]ritory ( ! ,unit$ ,/ates aft] !       
passage ( ! ,guam ,organic ,act ( #aiej4
 ,"u ! provisions ( section #ice ( !    

,int]nal ,rev5ue ,code ( #aihf1 resid5ts
 ( ,guam are requir$ to file tax returns
 ) ,guam1 b n ) ! ,unit$ ,/ates ,f$]al  
,gov]nm5t & !re=e ! resid5ts d n h to   
pay ,unit$ ,/ates ,f$]al income taxes4  
7#aj7 ,! ,commonweal? ( ! ,nor!rn       
,m>iana ,isl&s 0 e/abli%$ 9 #aige aft]  
resid5ts decid$ n to pursue indep5d5ce1 
b in/ead !y opt$ to ent] into t]ritory  
negotiations4 ,! tax treatm5t ( !       
,nor!rn ,m>iana ,isl&s is simil> to !   
/ructure ( ,guam 9 t bona fide resid5ts 
are n requir$ to pay ,f$]al income      
taxes4  7#aa7 ,am]ican ,samoa1 :i* is   
te*nically consid]$ unorganiz$ because  
no ,organic ,acts h be5 pass$ by        
,congress1 is gov]n$ by section #ica ( !
 ,int]nal ,rev5ue ,code ( #aihf4 ,"u ?is
 section1 bona fide ye>-r\nd resid5ts   
are exempt f ,f$]al taxes on income !y  
e>n 9 ,samoa1 ,guam1 & ,nor!rn ,m>iana  
,isl&s1 b are subject to ,f$]al taxes on
 income e>n$ else:]e4  7#ab7 ,9 keep+ ) 
! e>ly hi/ory & democratic traditions ( 
! ,unit$ ,/ates1 ! pr9ciples e/abli%$ 9 

! ,con/itution1 & 9 con=mance ) ! o!r   
t]ritories ( ! ,unit$ ,/ates :i* h      
delegates b no ,repres5tative1 !        
resid5ts ( ! ,di/rict ( ,columbia %\ld  
be exempt f pay+ ,unit$ ,/ates ,f$]al   
income taxes4  #c4 ,exclusion f gross   
income = income f s\rces )9 ! ,di/rict (
 ,columbia  7a7 ,9 g5]al ,subp>t ,d ( "p
 ,,iii ( sub*apt] ,n ( *apt] #a ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new section3  
#ich4 ,income f s\rces )9 ! ,di/rict (  
,columbia  7a7 ,g5]al rule ,9 ! case (  
an individual :o is a bona fide resid5t 
( ! ,di/rict ( ,columbia dur+ ! entire  
taxable ye>1 gross income %all n        
include--  7#a7 income d]iv$ f s\rces )9
 ! ,di/rict ( ,columbia1 &  7#b7 income 
effectively connect$ ) ! conduct ( a    
trade or bus9ess by su* individual )9 ! 
,di/rict ( ,columbia4  7b7 ,d$uctions1  
etc4 allocable to exclud$ am\nts n      
all[able ,an individual %all n be       
all[$--  7#a7 z a d$uction f gross      
income any d$uctions 7o!r ?an ! d$uction

 "u section #aea1 relat+ to p]sonal     
exemptions71 or  7#b7 any cr$it1 prop]ly
 allocable or *>geable aga9/ am\nts     
exclud$ f gross income "u ?is section4  
7c7 ,bona fide resid5t & o!r applicable 
rules ,= purposes ( ?is section1 rules  
simil> to ! rules ( section #hgf1 #icg1 
#ieg7;c71 #cdja7;a77#h77;,d71 & #gfed   
%all apply4  4  7b7 ,cl]ical am5dm5t ,! 
table ( sections = subp>t ,d ( "p ,,iii 
( sub*apt] ,n ( *apt] #a ( su* ,code is 
am5d$ by add+ at ! end ! foll[+ new     
item3  ,sec4 #ich4 ,income f s\rces )9 !
 ,di/rict ( ,columbia4  4  7c7          
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s end+ 
aft] ! date ( ! enactm5t ( ?is ,act4