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HR 748 104th Congress House

District of Columbia Federal Tax Equity Act

Official title: 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, and for other purposes.

Introduced: January 31, 1995 Introduced by: Norton, Eleanor Holmes Democratic · District of Columbia See on congress.gov
Taxation CommerceCongressCongressional reporting requirementsDistrict of Columbia
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Estate taxFinance and Financial SectorGift taxGovernment Operations and PoliticsIncome taxIntergovernmental tax relationsInternal revenue lawInvestmentsMunicipal financeResidence requirementsTax creditsTax exemptionWithholding tax
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This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 3, 1995
Referred to the Subcommittee on District of Columbia.
Jan 31, 1995
Referred to the Committee on Ways and Means, and in addition to the Committee on Government Reform and Oversight, 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.
Jan 31, 1995
Introduced in House
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 Latest action February 3, 1995

Referred to the Subcommittee on District of Columbia.

 Plain-English summary Congressional Research Service

District of Columbia Federal Tax Equity Act - Amends the Internal Revenue Code to exempt residents of the District of Columbia from Federal income tax.

Exempts District residents from wage withholding requirements and limits the application of estate and gift taxes on such residents.

Allows a general business credit for businesses operating in the District of Columbia.

Directs the Mayor of the District of Columbia to report to the Congress on studies on: (1) the effects of this Act on District revenues; and (2) the extent to which the revenues of the District are affected by Federal revenues.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 3
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APA
U.S. Congress. (2026). H.R. 748: District of Columbia Federal Tax Equity Act. 104th Congress. Open America. https://openamerica.io/bill/104-HR-748/
MLA
"H.R. 748: District of Columbia Federal Tax Equity Act." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-748/.
Bluebook (legal)
H.R. 748, 104th Cong. (2026), https://openamerica.io/bill/104-HR-748/.
Markdown link
[H.R. 748: District of Columbia Federal Tax Equity Act](https://openamerica.io/bill/104-HR-748/)
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