,,ii ,calendar ,no4 #cfj #aaith         
,,congress  #b;d ,session  ,s4 #dabe    
,,in ,,the ,,senate ,,of ,,the ,,united 
,,states  ,march #ag1 #bjbf,mr4 ,wyden  
7for himself1 ,mr4 ,schumer1 ,mr4 ,lujn1
 ,mr4 ,welch1 and ,mr4 ,whitehouse7     
introduced the following bill2 which was
 read the first time  ,march #ah1       
#bjbf,read the second time and placed on
 the calendar  ,a ,,bill  ,to amend the 
,internal ,revenue ,code of #aihf to    
impose a tax on damages received by     
certain officers of the ,united ,states 
on account of any civil action filed    
against the ,united ,states1 and for    
other purposes4  #a4 ,short title ,this 
,act may be cited as the ,stop          
,presidential ,embezzlement ,act4  #b4  
,imposition of tax on damages received  
by the ,president of the ,united ,states
 on account of civil action filed       
against the ,united ,states  7a7 ,in    
general ,subtitle ,d of the ,internal   
,revenue ,code of #aihf is amended by   
adding at the end the following new     

chapter3  #ej;,b ,certain civil damages 
received by certain officers of the     
,united ,states  ,sec4 #ejjj;,e4        
,imposition of tax on damages received  
on account of civil action filed against
 the ,united ,states4  #ejjj;,e4        
,imposition of tax on damages received  
on account of civil action filed against
 the ,united ,states  7a7 ,in general   
,there is hereby imposed on each covered
 person for any taxable year a tax equal
 to #ajj percent of the qualified civil 
action amount received by such person   
during such taxable year4  7b7 ,covered 
person ,for purposes of this section--  
7#a7 ,in general ,the term covered      
person means-- 7,a7 any individual who  
has served in a position described in   
paragraph 7#b71 and  7,b7 any person    
related 7within the meaning of section  
#bfg7;b77 to a person described in      
subparagraph 7,a74  7#b7 ,position      
described ,the positions described in   
this paragraph are the following3 7,a7  
,president of the ,united ,states4  7,b7

 ,vice ,president of the ,united        
,states4  7,c7 ,any position at level ,i
 of the ,executive ,schedule under      
section #ecab of title #e1 ,united      
,states ,code4  7,d7 ,member of         
,congress 7including any ,delegate and  
,resident ,commissioner74  7c7          
,qualified civil action amount ,for     
purposes of this section-- 7#a7 ,in     
general ,the term qualified civil action
 amount means1 with respect to any      
covered person during any taxable year1 
the aggregate amount of damages received
 by such person during such taxable year
 7whether by settlement1 verdict1       
judgment1 or otherwise7 on account of   
any civil action-- 7,a7 filed by such   
person against the ,united ,states 7or  
any agency or instrumentality thereof71 
and  7,b7 with respect to which the     
filing or settlement of1 or issuance of 
a verdict or judgment for1 occurred     
during the applicable period4  7#b7     
,applicable period ,the term applicable 
period means1 with respect to any       

covered person1 the period of time--    
7,a7 beginning with the date on which   
the individual described in subsection  
7b77#a77;,a7 began serving in a position
 described in subsection 7b77#b77;,a71  
and  7,b7 ending with the date on which 
is one year after the date on which such
 individual last served in any position 
described in subsection 7b77#b77;,a74   
7d7 ,special rules  7#a7 ,administrative
 provisions ,for purposes of subtitle   
,f1 any tax imposed by this section     
shall be treated as a tax imposed by    
subtitle ,a4  7#b7 ,exclusion from gross
 income ,for purposes of chapter #a1 the
 gross income of any covered person for 
any taxable year shall not include any  
qualified civil action amount received  
by such person during such taxable year4
  4  7b7 ,no deduction from income tax  
,section #bge7;a77#f7 of the ,internal  
,revenue ,code of #aihf is amended by   
inserting #ej;,b1 after #ej;,a14  7c7   
,clerical amendment ,the table of       
chapters for subtitle ,d of the         

,internal ,revenue ,code of #aihf is    
amended by inserting after the item     
relating to chapter #ej;,a the following
 new item3  ,chapter #ej;,b--,certain   
civil damages received by certain       
officers of the ,united ,states  4  7d7 
,effective date ,the amendments made by 
this section shall apply with respect to
 amounts received after the date of the 
enactment of this ,act4  ,march #ah1    
#bjbf,read the second time and placed on
 the calendar