(a) In general

Subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part:

VIII Tax relating to lapses in appropriations

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—

(1)

the number of days during the period described in subsection (a)—

(A)

which occurred during the taxable year, and

(B)

during which such individual served as a Member of Congress, and

(2)

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—

(1) Member of Congress

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.

(2) Lapse in appropriations

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.

(b) Clerical amendment

The table of parts for subchapter A of chapter 1 of such Code is amended by adding at the end the following new item:

(c) Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2024.