# 119-s-2973: SHUTDOWN Act

119-s-2973, SHUTDOWN Act, is a 119th Congress bill sponsored by Sen. Moreno, Bernie [R-OH] (R-OH); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-2973
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-2973
- Congress: 119
- Title: SHUTDOWN Act
- Status: introduced
- Introduced: 2025-10-03
- Sponsor: Sen. Moreno, Bernie [R-OH] (R-OH)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Taxes Members of Congress for each day federal appropriations lapse.** This bill adds a new Section 59B to the tax code that levies a daily tax on any individual serving as a Member of Congress for each day a lapse in federal appropriations is in effect. The tax is extra to other taxes and is calculated as the "applicable percentage" of the Member's congressional wages. The applicable percentage is the ratio of days in the lapse that the Member served to the total days they served in the taxable year. "Member of Congress" includes Senators, Representatives, Delegates, and the Resident Commissioner from Puerto Rico. A "lapse in appropriations" means any period when a regular appropriation bill or continuing resolution is not in effect for any federal agency or department. The change applies to taxable years beginning after December 31, 2024. The Act is titled the Stop Holding Up Taxpayers, Deny wages On Washington's Negligence Act or the SHUTDOWN Act.

## Provisions PRIA read

- Higher taxes for lawmakers during shutdown: cost, medium. If enacted, this bill would add a new tax on anyone who serves as a Member of Congress for any day during a lapse in federal appropriations. The tax would equal a share of your congressional wages. That share would be the number of days you served during the lapse in the taxable year divided by the…

## Related bills

- 119-s-1541: SHIPS for America Act of 2025
- 119-s-3597: National Quantum Initiative Reauthorization Act of 2026
- 119-s-4952: Protecting American Taxpayers Act
- 119-s-5616: ADAPT Act
- 119-s-4378: Protecting American Taxpayers Act
- 119-s-3903: Railway Safety Act of 2026

## Sources
- [119-s-2973 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/2973)

## Related
- [119-s-1541: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-s-1541)
- [119-s-3597: National Quantum Initiative Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-3597)
- [119-s-4952: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4952)
- [119-s-5616: ADAPT Act](https://policyrisk.com/legislation/119-s-5616)
- [119-s-4378: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4378)
- [119-s-3903: Railway Safety Act of 2026](https://policyrisk.com/legislation/119-s-3903)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-2973 (as of 2026-04-21).