SHUTDOWN Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 2973 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 2973 To amend the Internal Revenue Code of 1986 to impose a daily tax on members of Congress during a lapse in appropriations. _______________________________________________________________________ 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 th