US SB2973

Imposes a daily tax on Members of Congress during any government shutdown caused by a lapse in appropriations

Tax amount equals the percentage of shutdown days relative to total days served, applied to the member's congressional wages

Applies to Senators, Representatives, Delegates to the House, and the Resident Commissioner from Puerto Rico

A "lapse in appropriations" is defined as any period when a regular appropriation bill or continuing resolution is not in effect for any federal agency or department

Effective for taxable years beginning after December 31, 2024