Good idea, but you are thinking too small.
Make it a Constitutional Amendment.
“Congress shall make no law levying taxes, fees, assessments, or any other means of revenue, upon the inactivity of the People.”
or
“The inactivity of the People shall not be subject to any tax, fee, assessment, or any other means of revenue”.
"...until such a time as the Supreme Court reinterprets this amendment to say otherwise."