THIS IS ABSURD, FLORIDIANS NOW YOU SEE THE GRIFT Florida (with no state income tax on it), not DC. Byron Donalds is a U.S. Representative for Florida’s 19th Congressional District and maintains his primary residence/domicile in Naples, Florida. Under federal law (4 U.S.C. § 113), no state or political subdivision—including the District of Columbia—in which a Member of Congress maintains a place of abode solely for attending sessions of Congress may: Treat the Member as a resident or domiciliary for income tax purposes, or Treat the Member’s congressional compensation (salary) as income sourced from or performed in that jurisdiction, unless the Member represents that state or a district in it. This protects Members from DC (or other non-home jurisdictions) taxing their federal congressional paychecks based on temporary housing in the capital. Florida imposes no state personal income tax, so Donalds’s congressional salary is not subject to state-level income tax there either. Like all Members of Congress, the salary is subject to federal income tax (withheld like any other W-2 wages), plus FICA (Social Security and Medicare) taxes. State tax treatment of other income (if any) would follow normal Florida residency/domicile rules, but the congressional paycheck itself is shielded from DC taxation by the statute above.