H.R. 5695

119 HR 5695 IH: No Taxation Without Operation Act
 U.S. House of Representatives
 2025-10-06
 text/xml
 EN
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 I  119th CONGRESS  1st Session  H. R. 5695  IN THE HOUSE OF REPRESENTATIVES   October 6, 2025   Mr. Bresnahan  introduced the following bill; which was referred to the  Committee on Ways and Means    A BILL
To suspend Federal individual income taxes during a lapse in appropriations, and for other purposes.
1.
Short title
This Act may be cited as the   No Taxation Without Operation Act  .
2.
Suspension of Federal income tax collection during a lapse in appropriations
(a)
In general
Notwithstanding any other provision of law, during any partial or full government shutdown—
(1)
no citizen subject to ordinary Federal income taxes on wages shall be liable for—
(A)
Federal income taxes during the duration of a partial or full government shutdown, or
(B)
the accrual of any penalty or interest with respect to any Federal individual income tax payment or any Federal individual income tax return,
(2)
for any furloughed Federal employee or contractor who is furloughed or working without pay during a partial or full government shutdown and is subject to the Government Employee Fair Treatment Act of 2019, their backpay shall not be subject to Federal income taxes, and
(3)
the Treasury Department shall issue guidelines for employers to ensure compliance of this Act for tipped, hourly wage, salaried, and all other covered employees.
(b)
Partial or full government shutdown
For purposes of this section, the term  partial or full government shutdown  means any period during which a lapse in Federal appropriations results in a partial or full government shutdown.