H.R. 5695

119th CONGRESS 1st Session

To suspend Federal individual income taxes during a lapse in appropriations, and for other purposes.

IN THE HOUSE OF REPRESENTATIVES · October 6, 2025 · Sponsor: Mr. Bresnahan · Committee: Committee on Ways and Means

Table of contents

• H.R. 5695
  • SEC. 1. Short title
  • SEC. 2. Suspension of Federal income tax collection during a lapse in appropriations

SEC. 1. Short title

• This Act may be cited as the No Taxation Without Operation Act.

SEC. 2. Suspension of Federal income tax collection during a lapse in appropriations

• (a) In general
  • Notwithstanding any other provision of law, during any partial or full government shutdown—
    • no citizen subject to ordinary Federal income taxes on wages shall be liable for—
      • Federal income taxes during the duration of a partial or full government shutdown, or
      • the accrual of any penalty or interest with respect to any Federal individual income tax payment or any Federal individual income tax return,
    • for any furloughed Federal employee or contractor who is furloughed or working without pay during a partial or full government shutdown and is subject to the Government Employee Fair Treatment Act of 2019, their backpay shall not be subject to Federal income taxes, and
    • the Treasury Department shall issue guidelines for employers to ensure compliance of this Act for tipped, hourly wage, salaried, and all other covered employees.
• (b) Partial or full government shutdown
  • For purposes of this section, the term means any period during which a lapse in Federal appropriations results in a partial or full government shutdown.