SHUTDOWN Act

This bill amends the Internal Revenue Code to impose a daily tax on members of Congress during a lapse in appropriations. Sec. 2, Imposition of daily tax on members of Congress during lapse in appropriations: For any period when there is a lapse in appropriations, each individual serving as a Member of Congress on any day during that period is subject to a tax equal to the applicable percentage of their applicable wages. The applicable percentage is the ratio of the number of days in the lapse period that occurred in the taxable year and during which the individual served as a Member of Congress, divided by the total number of days in the taxable year on which the individual served as a Member of Congress. Applicable wages are wages received for services as a Member of Congress. A Member of Congress includes a member of the Senate or House of Representatives, a Delegate to the House, and the Resident Commissioner from Puerto Rico. A lapse in appropriations means any period when no regular appropriation bill or continuing resolution for a fiscal year is in effect for any Federal agency or department. The amendments apply to taxable years beginning after December 31, 2025.