In D.C.'s Delegate Race, 2 Candidates Agree: No Federal Income Tax for District Residents
D.C. filers pay more in federal income tax per return than residents of any state, yet they have no representation in Congress.
"The long-term goal is to achieve statehood and autonomy," says Kymone Freeman, the Green Party candidate for Washington, D.C.'s nonvoting delegate seat in the U.S. House of Representatives. "The short-term leverage to achieve that is tax resistance."
Like many D.C. locals, Freeman believes it's unfair that residents of the nation's capital pay federal income taxes without a voting representative in Congress. Freeman has made it a key plank in his policy platform that D.C. residents should be exempt from paying federal income tax until the district is granted statehood. "We're celebrating the 250th anniversary of America's resistance to taxation without representation, so I think it's time," says Freeman. The nation's capital is a federal district, not a U.S. territory like Guam, Puerto Rico, and the U.S. Virgin Islands, so D.C. residents are still subject to federal income tax requirements.
Federal district or not, imposing income taxes on D.C. residents without representation would likely offend America's Founders, who met in New York in October 1765 and proclaimed that it is "inseparably essential to the freedom of a people…that no taxes be imposed on them, but with their own consent, given personally, or by their representatives." Taxation is a form of theft. Compounding the issue, D.C. residents have little recourse to challenge their tax burden.
The U.S. is the only democratically governed nation to withhold voting representation from citizens living in its capital. Worse, local officials—such as the city's mayor and the D.C. Council—must solicit congressional approval for the district's budget and laws with little more than a figurehead serving as their lone representative in the federal legislature. Reason's analysis of the Internal Revenue Service's latest available adjusted gross income data shows that D.C. tax filers paid more federal income tax per return than residents in any other state, about $26,900, compared to a national average of roughly $14,300.
While that's partly because the city has many high-income earners, data show that excluding those in the city earning over $1 million, D.C. residents still paid more in income tax per return than filers in any state, about $16,500 compared to $8,900 nationally.
"We don't have a system where public policy is determined by public input because of the status quo," says Freeman. But challenging that status quo has proven difficult, as Congress resists attempts to make D.C. the 51st state. In 2021, the House of Representatives passed a party-line bill sponsored by Del. Eleanor Holmes Norton (D–D.C.) to establish D.C. as the 51st state. It later died in the (barely) Democratically controlled Senate.
Democrats once opposed D.C. becoming the 51st state; however, they've since warmed to the idea, unlike Republican lawmakers at the federal level, who have been reluctant to support statehood for D.C., viewing it as a move that would give Democrats an electoral stronghold. That argument has some truth: No elected Republicans serve on the D.C. Council. The city hasn't had a Republican mayor since its local government was established, and the district has reliably voted for a Democrat in every presidential election since 1964.
Even though Republicans at the national level do not support statehood for D.C., the District's local GOP does support ending taxation without representation. Denise Rosado—the Republican candidate for D.C.'s delegate seat—thinks statehood for the district is "unlikely" and "undesirable." That hasn't stopped her from campaigning for an end to federal income taxes in D.C., an outcome she claims can be "accomplished quickly."
That's doubtful given Congress' pace. Still, there's no logic in making statehood a prerequisite to abolishing the federal income tax requirement for district residents.
