SHUTDOWN Act

Subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part:

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.

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.

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.

For purposes of this subsection—

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.

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.

The table of parts for subchapter A of chapter 1 of such Code is amended by adding at the end the following new item:

The amendments made by this section shall apply to taxable years beginning after December 31, 2024.