The SHUTDOWN Act imposes a daily tax on Members of Congress during lapses in appropriations.
The SHUTDOWN Act, also known as the Stop Holding Up Taxpayers, Deny wages On Washington’s Negligence Act, amends the Internal Revenue Code to impose a daily tax on Members of Congress during any period in which there is a lapse in appropriations. The tax is equal to an applicable percentage of the Member's applicable wages, which are defined as wages received for services performed as a Member of Congress.
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