26 U.S. Code § 1402 - Definitions
(b) Self-employment income
(2) the net earnings from self-employment, if such net earnings for the taxable year are less than $400.
An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for purposes of this chapter be considered to be a nonresident alien
individual.
26 U.S. Code § 3121 - Definitions
(e) State, United States, and citizen For purposes of this chapter—
(1) State
The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.
(2) United States
The term “United States” when used in a geographical sense includes the Commonwealth
of Puerto Rico, the Virgin Islands, Guam, and American Samoa.**
An individual who is a citizen of the Commonwealth of Puerto Rico (but not otherwise a citizen of the United States) shall be considered, for purposes of this section, as a citizen of the United States.
26 U.S. Code § 3306 - Definitions
(j) State, United States, and American employer For purposes of this chapter—
(1) State
The term “State” includes the
District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands.
(2) United States
The term “United States” when used in a geographical sense includes the States, the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands.**
An individual who is a citizen of the Commonwealth of Puerto Rico or the Virgin Islands (but not otherwise a citizen of the United States) shall be considered, for purposes of this section, as a citizen of the United States.
** If you should have any doubts about the term “United States” in
its definition if it includes the 50 states or not, see 26 U.S. Code § 4612 - Definitions and special rules:
(4) United States
(A) In general
The term “United States” means the 50 States, the
District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands, and the Trust Territory of the Pacific Islands.
You see Congress did not run out of ink nor had a brain cramp to collect taxes when it comes to constitutional taxes.
My question is, (I use Florida as my example because I am a Floridian).
Florida was “admitted into the Union on equal footing with the original States, in all respects whatsoever.” See Statute II March 3, 1845 Chap. XLVIII.—An Act for the admission of the States of Iowa and Florida
in the Union. (a)
How does District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands and the other territories have "equal footing"?
