To amend the Internal Revenue Code of 1986 to impose a daily tax on members of Congress during a lapse in appropriations.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
Imposes an additional daily federal income tax on Members of Congress for wages earned during lapses in appropriations.
Who Benefits and How
Taxpayers and shutdown-accountability advocates could benefit from a financial penalty on congressional pay during appropriations lapses.
Who Bears the Burden and How
Members of Congress, Delegates, and the Resident Commissioner from Puerto Rico would face an additional tax tied to the share of the year they served during a lapse.
Key Provisions
- Provides a short title.
- Creates new Internal Revenue Code section 59B imposing a daily tax on Members of Congress during appropriations lapses.
- Calculates the tax as the applicable percentage of wages for congressional service.
- Defines Member of Congress, lapse in appropriations, applicable wages, and applicable percentage.
- Applies to taxable years beginning after December 31, 2024.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers.
At a Glance
What This Bill Does
Imposes an additional daily federal income tax on Members of Congress for wages earned during lapses in appropriations.
Key Policy Areas
Tax, Government Operations
Primary Purpose
Imposes an additional daily federal income tax on Members of Congress for wages earned during lapses in appropriations.
Policy Domains
Main Provisions
Identified Gains
Contextual inference, no direct clause citation- Taxpayers and public accountability interests during shutdowns
Contextual inference, no direct clause citation
Identified Costs
Contextual inference, no direct clause citation- Members of Congress, Delegates, and the Resident Commissioner from Puerto Rico serving during appropriations lapses
Contextual inference, no direct clause citation
Sponsors
Legislative Progress
IntroducedMr. Moreno introduced the following bill; which was read twice …
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Tax administrators applying the new congressional shutdown tax
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology