1. Short title This Act may be cited as the No Taxation Without Representation Act . 2. Findings The Congress finds the following: (1) The phrase no taxation without representation was a rallying cry of many American colonists during the period of British rule in the 1760s and early 1770s. The slogan gained widespread notoriety after the passage of the Sugar Act on April 5, 1764. (2) American colonists increasingly resented having taxes levied upon them without having any legislators they elected who were voting in Parliament in London. The idea that there should be no taxation without representation dated back even further. Benjamin Franklin stated, it is suppos’d an undoubted Right of Englishmen not to be taxed but by their own Consent given thro’ their Representatives. . (3) This issue became even more defined in 1765 with the passage of the Stamp Act which was the first true attempt to levy a direct tax on the American colonies. Ultimately the tax was repealed, but the idea of no taxation without representation persisted. (4) Article I, section 2, clause 1 of the United States Constitution, states, The House of Representatives shall be composed of Members chosen every second Year by the People of the SEVERAL STATES, and the Electors in each State shall have the Qualifications requisite for Electors of the most numerous Branch of the State Legislature. . (5) The Organic Act of 1801 placed Washington, DC, under the exclusive jurisdiction of the United States Congress and people in the District were no longer considered residents of Virginia or Maryland. (6) Many in Washington, DC, 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 representation, though none were successful. (7) In 1898, Puerto Rico was acquired by the United States and currently has a Resident Commissioner with limited voting rights. Section 933 of the Internal Revenue Code of 1986