No Taxation Without Operation Act

No Taxation Without Operation Act 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. 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. 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.  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.