What are the Residency requirements for representation and tax purposes of the house of representatives?

Article I, Section 2 of the Constitution sets three qualifications for representatives. Each representative must: (1) be at least twenty-five years old; (2) have been a citizen of the United States for the past seven years; and (3) be (at the time of the election) an inhabitant of the state they represent. (Wikipedia)

To increase or decrease tax cuts.