Short Title

This Act may be cited as the

District of Columbia House Voting Rights Act of 2007

Treatment of District of Columbia as Congressional district

(a)

In general

Notwithstanding any other provision of law, the District of Columbia shall be considered a Congressional district for purposes of representation in the House of Representatives. (b)

Conforming Amendments Relating to Apportionment of Members of House of Representatives

(1)

Inclusion of single District of Columbia member in reapportionment of members among States

Section 22 of the Act entitled An Act to provide for the fifteenth and subsequent decennial censuses and to provide for apportionment of Representatives in Congress, approved June 28, 1929 (2 U.S.C. 2a), is amended by adding at the end the following new subsection:

(d)This section shall apply with respect to the District of Columbia in the same manner as this section applies to a State, except that the District of Columbia may not receive more than one Member under any reapportionment of Members.

(2)

Clarification of determination of number of Presidential electors on basis of 23rd Amendment

Section 3 of title 3, United States Code, is amended by striking come into office; and inserting the following: come into office (subject to the twenty-third article of amendment to the Constitution of the United States in the case of the District of Columbia);.

Increase in Membership of House of Representatives

(a)

Permanent Increase in Number of Members

Effective with respect to the One Hundred Tenth Congress and each succeeding Congress, the House of Representatives shall be composed of 437 Members, including any Members representing the District of Columbia pursuant to section 2(a). (b)

Reapportionment of Members Resulting From Increase

(1)

In general

Section 22(a) of the Act entitled An Act to provide for the fifteenth and subsequent decennial censuses and to provide for apportionment of Representatives in Congress, approved June 28, 1929 (2 U.S.C. 2a(a)), is amended by striking the then existing number of Representatives and inserting the number of Representatives established with respect to the One Hundred Tenth Congress. (2)

Effective date

The amendment made by paragraph (1) shall apply with respect to the regular decennial census conducted for 2010 and each subsequent regular decennial census. (c)

Special Rules for Period Prior to 2012 Reapportionment

(1)

Transmittal of revised statement of apportionment by President

Not later than 30 days after the date of the enactment of this Act, the President shall transmit to Congress a revised version of the most recent statement of apportionment submitted under section 22(a) of the Act entitled An Act to provide for the fifteenth and subsequent decennial censuses and to provide for apportionment of Representatives in Congress, approved June 28, 1929 (2 U.S.C. 2a(a)), to take into account this Act and the amendments made by this Act. (2)

Report by clerk

Not later than 15 calendar days after receiving the revised version of the statement of apportionment under paragraph (1), the Clerk of the House of Representatives, in accordance with section 22(b) of such Act (2 U.S.C. 2a(b)), shall send to the executive of each State a certificate of the number of Representatives to which such State is entitled under section 22 of such Act, and shall submit a report to the Speaker of the House of Representatives identifying the State (other than the District of Columbia) which is entitled to one additional Representative pursuant to this section. (3)

Requirements for election of additional member

During the One Hundred Tenth Congress, the One Hundred Eleventh Congress, and the One Hundred Twelfth Congress— (A)notwithstanding the final undesignated paragraph of the Act entitled An Act for the relief of Doctor Ricardo Vallejo Samala and to provide for congressional redistricting, approved December 14, 1967 (2 U.S.C. 2c), the additional Representative to which the State identified by the Clerk of the House of Representatives in the report submitted under paragraph (2) is entitled shall be elected from the State at large; and (B)the other Representatives to which such State is entitled shall be elected on the basis of the Congressional districts in effect in the State for the One Hundred Ninth Congress.

Nonseverability of provisions

If any provision of this Act, or any amendment made by this Act, is declared or held invalid or unenforceable, the remaining provisions of this Act and any amendment made by this Act shall be treated and deemed invalid and shall have no force or effect of law.

Adjustment of estimated tax payment safe harbor for individual taxpayers with adjusted gross income greater than $5 million

(a)

In general

Subparagraph (C) of section 6654(d)(1) of the Internal Revenue Code of 1986 (relating to limitation on use of preceding year’s tax) is amended by redesignating clauses (ii) and (iii) as clauses (iii) and (iv), respectively, and by inserting after clause (i) the following new clause:

(ii)

Individual adjusted gross income greater than $5,000,000

If the adjusted gross income shown on the return of the individual for such preceding taxable year exceeds $5,000,000, clause (i) shall be applied by substituting 110.1 for 110 in the last row of the table therein.

(b)

Separate returns

Clause (iii) of section 6654(d)(1)(C) of such Code, as redesignated by subsection (a), is amended by inserting and clause (ii) shall be applied by substituting $2,500,000 for $5,000,000 before the period at the end. (c)

Effective date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.