The SHUTDOWN Act would impose a daily tax on members of Congress whenever the federal government experiences a lapse in appropriations (a shutdown). Under the bill, each senator, representative, delegate, and Puerto Rico's resident commissioner would owe taxes equal to a percentage of their congressional salary for each day a shutdown occurs, calculated based on the number of shutdown days during that tax year. The tax applies to all members of Congress serving during the shutdown period and would take effect for tax years beginning after December 31, 2024. The bill contains no specific funding requirements since it creates a tax rather than appropriates funds, and it would automatically apply whenever future appropriations lapses happen.
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