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To amend the Internal Revenue Code of 1986 to impose a daily tax on members of Congress during a lapse in appropriations.
Summary
The SHUTDOWN Act would impose a daily tax on members of Congress during periods when there is a lapse in appropriations. The tax would be calculated based on the ratio of days during the shutdown to the total number of days the individual served as a member of Congress in that year, and would apply to wages earned for congressional service. The bill defines a lapse in appropriations as any period during which regular appropriation bills or continuing resolutions are not in effect for any Federal agency or department. The tax would apply to Senators, House Representatives, Delegates to the House, and the Resident Commissioner from Puerto Rico, and would take effect for taxable years beginning after December 31, 2024.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Sen. Moreno, Bernie [R-OH] (R-OH)
Actions (2)
- Oct 3, 2025 Read twice and referred to the Committee on Finance. · senate
- Oct 3, 2025 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE SENATE OF THE UNITED STATES
October 3, 2025
Mr. Moreno introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to impose a daily tax on members of Congress during a lapse in appropriations.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Stop Holding Up Taxpayers, Deny wages On Washington’s Negligence Act” or the “SHUTDOWN Act”.
SEC. 2. IMPOSITION OF DAILY TAX ON MEMBERS OF CONGRESS DURING LAPSE IN APPROPRIATIONS.
(a) In General.—Subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part:
“PART VIII—TAX RELATING TO LAPSES IN APPROPRIATIONS
“Sec. 59B. Daily tax on members of Congress during lapses in appropriations.
“SEC. 59B. DAILY TAX ON MEMBERS OF CONGRESS DURING LAPSES IN APPROPRIATIONS.
“(a) Imposition of Tax.—In addition to any other tax, in the case of any period in which there is a lapse in appropriations, there is hereby imposed on each individual serving as a Member of Congress on any day during such period a tax equal to the applicable percentage of the applicable wages of such individual.
“(b) Applicable Percentage.—For purposes of this section, the term ‘applicable percentage’ means, with respect to any individual, the ratio (expressed as a percentage) of—
“(1) the number of days during the period described in subsection (a)—
“(A) which occurred during the taxable year, and
“(B) during which such individual served as a Member of Congress, and
“(2) the number of days during the taxable year on which such individual served as a Member of Congress.
“(c) Applicable Wages.—For purpose of this section, the term ‘applicable wages’ means wages (as defined in section 3401(a)) received for services performed as a Member of Congress.
“(d) Other Definitions.—For purposes of this subsection—
“(1) Member of congress.—The term ‘Member of Congress’ means a member of the Senate or the House of Representatives, a Delegate to the House of Representatives, and the Resident Commissioner from Puerto Rico.
“(2) Lapse in appropriations.—The term ‘lapse in appropriations’ means any period during which any regular appropriation bill or continuing resolution for a fiscal year is not in effect with respect to any Federal agency or department.”.
(b) Clerical Amendment.—The table of parts for subchapter A of chapter 1 of such Code is amended by adding at the end the following new item:
“PART VIII—Tax Relating to Lapses in Appropriations”.
(c) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2024. <all>
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