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

• S. 2973
  • Sec. 59B. Daily tax on members of Congress during lapses in appropriations.

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 percentage means, 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.
• (c) Applicable wages
  • For purpose of this section, the term applicable wages means wages (as defined in section 3401(a)) received for services performed as a Member of Congress.
• (d) Other definitions
  • For purposes of this subsection—
    • The term Member of Congress means 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 appropriations means 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.