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

(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.