"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.

The post In D.C.'s Delegate Race, 2 Candidates Agree: No Federal Income Tax for District Residents appeared first on Reason Magazine.

One of the more interesting developments at the U.S. Supreme Court in recent years has been the rise of a kind of sporadic alliance in defense of civil liberties between Justices Sonia Sotomayor and Neil Gorsuch.

In 2018, for example, Gorsuch, joined by Sotomayor, blasted the Supreme Court for refusing to even hear arguments in Stuart v. Alabama, an important case about forensic evidence, criminal trials, and the Sixth Amendment right to cross-examine one's accusers.

Similarly, in United States v. Davis (2019), Sotomayor joined Gorsuch's majority opinion striking down a federal law that called for enhanced sentencing when a gun was used in connection with certain federal crimes because the law at issue was too imprecisely written to pass constitutional muster. "When Congress passes a vague law," Gorsuch wrote, "the role of courts under our Constitution is not to fashion a new, clearer law to take its place, but to treat the law as a nullity and invite Congress to try again."

Gorsuch and Sotomayor have also been on the same page in a number of Fourth Amendment cases, though Sotomayor's overall Fourth Amendment record is arguably stronger than Gorsuch's. In Torres v. Madrid (2021), for instance, the Supreme Court held that when the police shoot a fleeing suspect, it still counts as a "seizure" for Fourth Amendment purposes even if the suspect kept on the move after being shot. "The application of physical force to the body with the intent to restrain is a seizure," the Court held, "even if the person does not submit and is not subdued." Sotomayor joined that pro-civil liberties decision; Gorsuch, along with Justices Clarence Thomas and Samuel Alito, sided with the officers and voted in dissent.

Fortunately, the Gorsuch-Sotomayor band was back together last week to make some noise in support of the Bill of Rights in a dispute that pitted property rights against police powers. As Reason's Billy Binion reported, the Supreme Court declined to hear a case challenging a lower court's "categorical rule" that "property destroyed in the exercise of [a state's] 'police power' is immune to claims under the Takings Clause, the U.S. Constitution's pledge that government cannot usurp private property without fairly compensating the owner."

Sotomayor, joined by Gorsuch, strongly implied that she thought the lower court's rule was unconstitutional, though she accepted that "further percolation" on the issue was needed before the Court should step in. "Where, as here, a person alleges a 'classic taking in which the government directly appropriates private property for its own use' or to pay an outstanding debt, like a tax lien," Sotomayor wrote, "the talismanic invocation of the State's 'law enforcement authority,' may be insufficient to avoid the requirement of just compensation." (Citations omitted.) Sotomayor then urged the lower courts that are "considering this issue to take care that due deference to state police powers does not eclipse constitutional rights."

Just as Gorsuch's Fourth Amendment record has its blemishes, Sotomayor's record on property rights has also been less than impressive at times. So it is doubly welcome to see these two justices back in the trenches together on this particular civil liberties front.

Elsewhere in the Law

Writing at SCOTUSblog, Anastasia Boden, a senior attorney at the Pacific Legal Foundation, has an interesting article about the Supreme Court's landmark 1926 decision in Euclid v. Ambler, in which, as Boden put it, the Court ruled in favor of a town's "power to pass comprehensive zoning, and against a local developer who had argued the town's plan exceeded the city's police power and destroyed the property's value." In effect, the Court's ruling was "the birth of modern zoning."

One of the things that has long fascinated me about Euclid v. Ambler is the fact that the opinion was authored by Justice George Sutherland, who is probably best remembered today for his role as a leading judicial foe of President Franklin Roosevelt's New Deal. In Euclid v. Ambler, however, Sutherland endorsed a view of regulatory authority that has been celebrated by liberal academics as "a model of pragmatic and well-balanced Progressive jurisprudence."

I suppose we might call it an irony of legal history: The intellectual leader of the Supreme Court's anti–New Deal bloc actually left a greater mark on the law by shoring up the immense power of city planners.

The post Gorsuch and Sotomayor Unite in Another Civil Liberties Case appeared first on Reason Magazine.