Introduced:
Oct 6, 2025
Policy Area:
Taxation
Congress.gov:
Bill Statistics
3
Actions
1
Cosponsors
1
Summaries
1
Subjects
1
Text Versions
Yes
Full Text
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Latest Action
Oct 6, 2025
Referred to the House Committee on Ways and Means.
Summaries (1)
Introduced in House
- Oct 6, 2025
00
<p><strong>No Taxation Without Operation Act</strong></p><p>This bill suspends the collection of certain federal income taxes during a partial or full government shutdown that occurs due to a lapse in appropriations.</p><p>If a partial or full government shutdown occurs, the bill provides that no citizen who is subject to ordinary federal income taxes on wages is liable for (1) federal income taxes during the shutdown, or (2) the accrual of any penalty or interest with respect to any federal individual income tax payment or any federal individual income tax return.</p><p>The bill also exempts back pay from federal income taxes if it is received by certain federal employees or contractors who were not paid during a government shutdown and are subject to the Government Employee Fair Treatment Act of 2019. </p><p>The Department of the Treasury must issue guidelines for employers to ensure compliance with this bill for tipped, hourly wage, salaried, and all other covered employees.</p>
Actions (3)
Referred to the House Committee on Ways and Means.
Type: IntroReferral
| Source: House floor actions
| Code: H11100
Oct 6, 2025
Introduced in House
Type: IntroReferral
| Source: Library of Congress
| Code: Intro-H
Oct 6, 2025
Introduced in House
Type: IntroReferral
| Source: Library of Congress
| Code: 1000
Oct 6, 2025
Subjects (1)
Taxation
(Policy Area)
Cosponsors (1)
(R-WI)
Oct 14, 2025
Oct 14, 2025
Full Bill Text
Length: 2,170 characters
Version: Introduced in House
Version Date: Oct 6, 2025
Last Updated: Nov 14, 2025 6:07 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5695 Introduced in House
(IH) ]
<DOC>
119th CONGRESS
1st Session
H. R. 5695
To suspend Federal individual income taxes during a lapse in
appropriations, and for other purposes.
_______________________________________________________________________
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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
[From the U.S. Government Publishing Office]
[H.R. 5695 Introduced in House
(IH) ]
<DOC>
119th CONGRESS
1st Session
H. R. 5695
To suspend Federal individual income taxes during a lapse in
appropriations, and for other purposes.
_______________________________________________________________________
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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1.
This Act may be cited as the ``No Taxation Without Operation Act''.
SEC. 2.
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.
<all>
(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.
<all>