,,ii  #aaith ,,congress  #ast ,session  
,s4 #bigc  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,october #c1   
#bjbe,mr4 ,moreno introduced the        
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to impose a     
daily tax on members of ,congress during
 a lapse in appropriations4  #a4 ,short 
title ,this ,act may be cited as the    
,stop ,holding ,up ,taxpayers1 ,deny    
wages ,on ,washington's ,negligence ,act
 or the ,,shutdown ,act4  #b4           
,imposition of daily tax on members of  
congress during lapse in appropriations 
7a7 ,in general ,subchapter ,a of       
chapter #a of the ,internal ,revenue    
,code of #aihf is amended by adding at  
the end the following new part3  ,,viii 
,tax relating to lapses in              
appropriations  ,sec4 #ei;,b4 ,daily tax
 on members of ,congress during lapses  
in appropriations4  #ei;,b4 ,daily tax  
on members of ,congress during lapses in

 appropriations  7a7 ,imposition of tax 
,in addition to any other tax1 in the   
case of any period in which there is a  
lapse in appropriations1 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 individual4  7b7          
,applicable percentage ,for purposes of 
this section1 the term applicable       
percentage means1 with respect to any   
individual1 the ratio 7expressed as a   
percentage7 of-- 7#a7 the number of days
 during the period described in         
subsection 7a7-- 7,a7 which occurred    
during the taxable year1 and  7,b7      
during which such individual served as a
 ,member of ,congress1 and  7#b7 the    
number of days during the taxable year  
on which such individual served as a    
,member of ,congress4  7c7 ,applicable  
wages ,for purpose of this section1 the 
term applicable wages means wages 7as   
defined in section #cdja7;a77 received  

for services performed as a ,member of  
,congress4  7d7 ,other definitions ,for 
purposes of this subsection-- 7#a7      
,member of ,congress ,the term ,member  
of ,congress means a member of the      
,senate or the ,house of                
,representatives1 a ,delegate to the    
,house of ,representatives1 and the     
,resident ,commissioner from ,puerto    
,rico4  7#b7 ,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 department4  4  7b7 ,clerical 
amendment ,the table of parts for       
subchapter ,a of chapter #a of such     
,code is amended by adding at the end   
the following new item3  ,,part         
,,viii--,tax relating to lapses in      
appropriations  4  7c7 ,effective date  
,the amendments made by this section    
shall apply to taxable years beginning  
after ,december #ca1 #bjbd4