Provide a tax credit on the 2013 individual income tax return to account for the 16-day government shutdown.

"No taxation without representation." A catalyst for the American Revolution. During the government shutdown from October 1 through October 17, 2013, the American people were not represented either. We pay taxes to support our government, which is supposed to represent us. But if the government is closed, how can it represent us? One could also argue that by allowing the government to be closed, our elected officials are not representing us. Should we pay taxes to a closed government? No. It is for this reason that we, the American people, request a non-refundable tax credit equal to 4.4% of calculated income tax, per individual. The government was closed for 16 days, or 4.4% (16/365) of the year. The American people should not pay taxes during this period, as they were not represented.