S. 2973
119th CONGRESS 1st Session
To amend the Internal Revenue Code of 1986 to impose a daily tax on members of Congress during a lapse in appropriations.
IN THE SENATE OF THE UNITED STATES · October 3, 2025 · Sponsor: Mr. Moreno · Committee: Committee on Finance
Table of contents
Sec. 59B. Daily tax on members of Congress during lapses in appropriations.
- (a) Imposition of tax
- 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.
- (b) Applicable percentage
- For purposes of this section, the term
applicable percentagemeans, with respect to any individual, the ratio (expressed as a percentage) of—- the number of days during the period described in subsection (a)—
- which occurred during the taxable year, and
- during which such individual served as a Member of Congress, and
- the number of days during the taxable year on which such individual served as a Member of Congress.
- the number of days during the period described in subsection (a)—
- For purposes of this section, the term
- (c) Applicable wages
- For purpose of this section, the term
applicable wagesmeans wages (as defined in section 3401(a)) received for services performed as a Member of Congress.
- For purpose of this section, the term
- (d) Other definitions
- For purposes of this subsection—
- The term
Member of Congressmeans 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 appropriationsmeans 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 term
- For purposes of this subsection—