Sponsor
Bernardo Moreno
Senator · R-OH
Senator · R-OH
The bill uses a targeted financial penalty on lawmakers to discourage government shutdowns and protect federal operations, but it raises legal risks, increases tax burdens for covered individuals, and leaves important administrative details uncertain.
Members of Congress would face a daily tax penalty during funding lapses, creating a direct personal incentive for lawmakers to avoid government shutdowns and thereby reduce harm to federal employees and the public.
Taxpayers (including affected members of Congress) get a clear start date for the new tax rule because the change applies prospectively to taxable years beginning after Dec 31, 2024, which aids planning and administration.
Members of Congress would incur additional tax liability during shutdown periods, increasing the personal financial cost on lawmakers.
Targeting a tax at a specific occupational group (lawmakers) could prompt legal or constitutional challenges, risking litigation, delay, and possible invalidation of the measure.
Because the statutory text details (rate, exemptions, administration) are not specified here, taxpayers and administrators would face uncertainty about how the tax is applied and enforced.
Based on analysis of 2 sections of legislative text.
Imposes a new daily tax on Members of Congress during lapses in appropriations by adding a new part to the individual income tax code.
Official title: Amend the Internal Revenue Code of 1986 to impose a daily tax on members of Congress during a lapse in appropriations.
Introduced October 3, 2025 by Bernardo Moreno · Last progress October 3, 2025
Imposes a new daily tax on Members of Congress during any lapse in appropriations. The change adds a new part to Subchapter A of Chapter 1 of the Internal Revenue Code and takes effect for taxable years beginning after December 31, 2024.