Congress taxes itself during shutdowns—but won't fix the real problem

What it does

This bill imposes a daily federal income tax on members of Congress during government shutdowns (lapses in appropriations). Each day a shutdown occurs, Congress members must pay a tax equal to a percentage of their congressional salary, calculated by dividing the number of shutdown days in a tax year by the total number of days they served. The tax applies to all senators, representatives, delegates, and Puerto Rico's resident commissioner.

Why we flagged it

The bill imposes a direct financial penalty on Congress members during shutdowns, framed as accountability for fiscal negligence. The mechanism is straightforward and transparent, though its practical effect on shutdown prevention or citizen welfare is limited.

What the text implies

• The tax applies only to Congress members, not to executive-branch officials or agency heads whose decisions also contribute to shutdown negotiations, creating an asymmetric accountability structure.
• The tax is calculated as a percentage of congressional salary and collected through the tax code, meaning it flows to the Treasury rather than to federal workers or contractors harmed by shutdowns—no direct relief mechanism.
• The bill does not address the structural causes of appropriations lapses (e.g., partisan gridlock, procedural rules, or budget-process dysfunction) and may be perceived as performative rather than substantive reform.
• If a Congress member resigns or is not re-elected during a shutdown, the tax calculation becomes complex and may create unintended consequences for departing members.

Section numbers refer to the bill text the analysis read — linked under Primary records below.

Who it affects

The bill creates a financial penalty on Congress members during shutdowns, which may incentivize faster budget resolution and holds elected officials accountable for fiscal dysfunction—a public benefit. However, the mechanism is largely symbolic: Congress members' salaries are modest relative to federal spending, and the tax does not prevent shutdowns, restore government services, or compensate citizens harmed by shutdowns. The bill does not address the underlying structural causes of appropriat

Named in the bill

Internal Revenue Code of 1986, U.S. Senate, U.S. House of Representatives, Federal agencies and departments, Puerto Rico Resident Commissioner

Where it stands

• Oct 3, 2025 — Introduced · Congress.gov: “Introduced in Senate”
• Oct 3, 2025 — Referred to Senate Committee on Finance · Congress.gov: “Read twice and referred to the Committee on Finance”

Dates and quoted wording are Congress.gov's action record; the timeline shows status changes, not every procedural step.