Summary

Requires daily pro rata portions of pay for Members of Congress, the President, and the Vice President to be withheld and placed in escrow for any days a government shutdown is in effect. Escrowed amounts are subject to normal tax withholding, are released only when the shutdown ends (or at the end of the applicable term/Congress to avoid constitutional issues), and payroll administrators and OPM must implement these rules with Treasury assistance.

• Daily pro rata portions of Congressional pay are withheld and placed in escrow for each full 24‑hour day of a government shutdown.
• OPM must withhold and escrow daily pro rata pay for the President and Vice President during shutdown days.
• Escrowed amounts are subject to normal tax withholding and remittance as if paid.
• Escrowed funds are released only when the shutdown ends or at the end of the relevant term/Congress, with a final forced release to avoid violating the Twenty‑Seventh Amendment.
• The Secretary of the Treasury must assist payroll administrators in implementing withholding and escrow procedures.
• The bill defines a government shutdown as any lapse in appropriations caused by failure to pass appropriations bills or a continuing resolution.
• The measure changes payroll administration rules but does not alter pay rates or create new criminal penalties.
• Implementation requires daily tracking of shutdown days, escrow accounting, and coordination between payroll offices, OPM, and Treasury.