S. 2843Senate117th Congress (2021-2023)In Committee

No Taxation Without Congressional Consent Act

Sponsored by Mike LeeSen. Mike Lee (R-UT)
Introduced September 23, 2021

AI-Generated Summary

Updated February 8, 2026 at 6:54 AM UTC

The No Taxation Without Congressional Consent Act would stop the Occupational Safety and Health Administration and any other federal executive agency from charging fines, fees, or taxes to anyone who violates a COVID‑19 vaccine requirement. It applies to individuals, employees, independent contractors, and employers who might otherwise be penalized for not meeting such mandates.

Key Provisions

  • Prohibits any fine, fee, or tax from being imposed on a person for violating a COVID‑19 vaccine mandate issued by OSHA or any other executive agency.
  • Defines “COVID‑19 vaccine mandate” as any requirement that an individual receive the vaccine, including employer‑required vaccination for employees or contractors.
  • Specifies that the prohibition does not apply to vaccine mandates created by an act of Congress.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Health, Education, Labor, and Pensions.

September 23, 2021

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SenateIntro Referral

Introduced in Senate

September 23, 2021

SenateIntro Referral

Read twice and referred to the Committee on Health, Education, Labor, and Pensions.

September 23, 2021

Floor Debate

22 members

What members said about S. 2843 on the floor

8 Republicans14 Democrats
Sheila Jackson Lee
Rep. Sheila Jackson LeeD-TX-18 · Mar 17, 2021

Madam Speaker, we have just been engaged in presenting to the public the Violence Against Women Act. But all of it stands on the shoulders of the equal rights amendment, which has been long overdue.…

Mike Lee
Sen. Mike LeeR-UT · Nov 16, 2021

Mr. President, last week, the U.S. Court of Appeals for the Fifth Circuit issued an emergency stay on President Biden's sweeping vaccine mandate. The court granted the stay, citing ``grave statutory…

Mike Lee
Sen. Mike LeeR-UT · Sep 30, 2021

Madam President, as if in legislative session, I ask unanimous consent that the Committee on HELP be discharged from further consideration of S. 2843 and the Senate proceed to its immediate…

Mike Lee
Sen. Mike LeeR-UT · Oct 28, 2021

Mr. President, earlier today, President Biden announced his new, revised, supposedly curtailed, social spending plan for America. It seems that the depressing economic numbers, the soaring costs of…

Jerrold Nadler
Rep. Jerrold NadlerD-NY-10 · Mar 17, 2021

Madam Speaker, pursuant to House Resolution 233, I call up the joint resolution (H.J. Res. 17) removing the deadline for the ratification of the equal rights amendment, and ask for its immediate…

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Nancy Pelosi
Rep. Nancy PelosiD-CA-12 · Mar 17, 2021

Madam Speaker, I thank the gentleman for yielding. It is wonderful to see Members of Congress wearing white today to observe the fact that we are making history by passing legislation about equality…

Steny H. Hoyer
Rep. Steny H. HoyerD-MD-5 · Mar 17, 2021

Madam Speaker, I thank the gentlewoman for yielding. Madam Speaker, as we celebrate Women's History Month, we do so with an awareness that so much work in the fight for equality remains. Much has…

Michelle Fischbach
Rep. Michelle FischbachR-MN-7 · Mar 17, 2021

Madam Speaker, I yield myself such time as I may consume. Madam Speaker, I thank the gentleman from New York for yielding. H.J. Res. 17 is not a resolution to revive the equal rights amendment; it is…

Cynthia M. Lummis
Sen. Cynthia M. LummisR-WY · Oct 28, 2021

Mr. President, I thank the gentleman from Utah. I wish to address the subject of the President's overreaching vaccine mandates. First, we all recognize the devastation caused by the COVID- 19…

Vicky Hartzler
Rep. Vicky HartzlerR-MO-4 · Mar 17, 2021

Madam Speaker, I rise today to celebrate the achievements women have made and reaffirm that we are already equal under current law. Women represent 51 percent of the population, comprise over half of…

Debbie Lesko
Rep. Debbie LeskoR-AZ-8 · Mar 17, 2021

Madam Speaker, I rise in opposition to this bill. This push to remove the deadline for ratification of the Equal Rights Amendment is an unnecessary and unconstitutional power-grab. This bill is…

Jackie Speier
Rep. Jackie SpeierD-CA-14 · Mar 17, 2021

Madam Speaker, this is a glorious day for women in America. With the passage of the ERA and the Violence Against Women Act, we are making great strides forward. This particular resolution does one…

Marjorie Taylor Greene
Rep. Marjorie Taylor GreeneR-GA-14 · Mar 17, 2021

Madam Speaker, the language of the equal rights amendment is simple, but don't be deceived by its simple language. The reviving of the deadline and ratifying of this amendment would destroy all…

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Gary C. Peters
Sen. Gary C. PetersD-MI · Oct 28, 2021

Mr. President, I reserve the right to object. I certainly welcome the Senator from Utah's interest in oversight of coronavirus emergency relief funds. There is no question Americans deserve to know…

Tom McClintock
Rep. Tom McClintockR-CA-4 · Mar 17, 2021

Madam Speaker, nearly a half century ago, Congress passed the equal rights amendment and sent it to the States with a 7- year deadline for ratification. When that deadline expired in 1979, it was…

Christopher H. Smith
Rep. Christopher H. SmithR-NJ-4 · Mar 17, 2021

Madam Speaker, some lawmakers continue to ignore, trivialize, or deny the fact that abortion activists plan to aggressively use the Federal ERA--as they have used State ERAs--in a litigation strategy…

Carolyn B. Maloney
Rep. Carolyn B. MaloneyD-NY-12 · Mar 17, 2021

Madam Speaker, there is no time limit on equality. The equal rights amendment passed the needed 38 States, including the great State of New York. Enough is enough. It is long past time for women to…

Eddie Bernice Johnson
Rep. Eddie Bernice JohnsonD-TX-30 · Mar 17, 2021

Madam Speaker, I rise today to offer my strong support for H.J. Res. 17, a resolution removing the time limit for ratification of the Equal Rights Amendment. Women in the United States make…

Steve Cohen
Rep. Steve CohenD-TN-9 · Mar 17, 2021

Madam Speaker, I want to thank the chairman for his time, and I want to thank Mrs. Maloney and Ms. Speier for their long work on this, and the many women before them who have worked hard on this…

Patty Murray
Sen. Patty MurrayD-WA · Sep 30, 2021

Madam President, reserving the right to object, this is outrageous. On September 27, there were over 80,000 new COVID-19 cases and over 1,000 COVID-19 deaths in our country; and yet, the next day, I…

Lucy McBath
Rep. Lucy McBathD-GA-6 · Mar 17, 2021

Madam Speaker, I thank the gentleman for yielding. Madam Speaker, I celebrate this Women's History Month by reflecting on the achievement of so many women who have blazed a trail for the generations…

Debbie Wasserman Schultz
Rep. Debbie Wasserman SchultzD-FL-23 · Mar 17, 2021

Madam Speaker, today, we confront one of America's lingering legacies of discrimination. At America's founding, women were intentionally left out of the Constitution and, as second-class citizens, we…

Lori Trahan
Rep. Lori TrahanD-MA-3 · Mar 17, 2021

Madam Speaker, I rise in full support of the equal rights amendment and to debunk some of the nonsense being spouted by my colleagues across the aisle. This legislation is not about special rights,…

Judy Chu
Rep. Judy ChuD-CA-27 · Mar 17, 2021

Madam Speaker, discrimination against women is a part of America's history, but it should not be our future. That is why we need the equal rights amendment. It was not an accident that women were…

Bill Text

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Introduced in SenateIssued September 23, 2021

II

117th CONGRESS

1st Session

S. 2843

IN THE SENATE OF THE UNITED STATES

September 23, 2021

Mr. Lee introduced the following bill; which was read twice and referred to the Committee on Health, Education, Labor, and Pensions

A BILL

To prohibit the imposition of a fine, fee, or taxation on any person for violation of a COVID–19 vaccine mandate issued by the Occupational Safety and Health Administration or any other executive agency, and for other purposes.

1.

Short title

This Act may be cited as the No Taxation Without Congressional Consent Act.

2.

Prohibition on OSHA and other executive agencies imposing fines, fees, or taxes with respect to COVID–19 vaccine mandates

(a)

In general

No fine, fee, or taxation shall be imposed on any person for violating a COVID–19 vaccine mandate issued by the Occupational Safety and Health Administration or any other executive agency.

(b)

Definitions

In this section:

(1)

COVID–19 vaccine mandate

The term COVID–19 vaccine mandate means any requirement that an individual receive a COVID–19 vaccine, including any requirement that an employer require an employee or independent contractor to receive such a vaccine.

(2)

Executive agency

The term executive agency has the meaning given such term in section 105 of title 5, United States Code.

(3)

Person

The term person has the meaning given such term in section 2510 of title 18, United States Code.

(c)

Rule of construction

Nothing in this section shall be construed to allow for or otherwise authorize a COVID–19 vaccine mandate issued by an Act of Congress or by an executive agency.