[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5695 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 5695

     To suspend Federal individual income taxes during a lapse in 
                appropriations, and for other purposes.


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                    IN THE HOUSE OF REPRESENTATIVES

                            October 6, 2025

Mr. Bresnahan introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
     To suspend Federal individual income taxes during a lapse in 
                appropriations, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``No Taxation Without Operation Act''.

SEC. 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.
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