,,ii  #aai? ,,congress  #b;d ,session   
,s4 #eddh  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #bb1         
#bjbf,mr4 ,blum5?al introduc$ ! foll[+  
bill2 :i* 0 read twice & ref]r$ to !    
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 e/abli% a surtax on income :i* is      
attributable to sub/antial favorable    
,f$]al ,gov]nm5t action & receiv$ by    
companies own$ or controll$ by cov]$    
public (ficials or _! family memb]s4    
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,anti-,corruption ,tax 7,,act7 ,act4  
#b4 ,public (fice w9dfall tax  7a7 ,9   
g5]al ,sub*apt] ,a ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new "p3       
,,viii ,public (fice w9dfall tax  ,sec4 
#ei;,b4 ,public (fice w9dfall tax4      
#ei;,b4 ,public (fice w9dfall tax  7a7  
,9 g5]al ,!re is h]eby impos$ on ea*    
cov]$ individual = any taxable ye> a tax
 equal to #ajj p]c5t ( ! public (fice   
w9dfall income ( su* individual4 ,su*   

tax %all be 9 addition to any o!r tax   
impos$ by ?is subtitle4  7b7 ,cov]$     
individual ,= purposes ( ?is section1 ! 
t]m cov]$ individual means-- 7#a7 any   
individual :o has s]v$ z ,presid5t or   
,vice ,presid5t or 9 a position at level
 ,i ( ! ,executive ,s*$ule "u section   
#ecab ( title #e1 ,unit$ ,/ates ,code1  
7#b7 any individual :o 0 m>ri$ to an    
individual describ$ 9 p>agraph 7#a7 dur+
 ! p]iod 9 :i* a cov]$ favorable        
gov]nm5t action 0 made1 &  7#c7 any *ild
 7z def9$ 9 section #aeb7;f77#a77 ( an  
individual describ$ 9 p>agraph 7#a74    
7c7 ,public (fice w9dfall income ,=     
purposes ( ?is section-- 7#a7 ,9 g5]al  
,! t]m public (fice w9dfall income means
 taxable income :i* is attributable to a
 cov]$ favorable gov]nm5t action4  7#b7 
,cov]$ favorable gov]nm5t action ,! t]m 
cov]$ favorable gov]nm5t action means1 )
 respect to any cov]$ individual1 any   
discretion>y ,f$]al action :i* is tak5  
dur+ ! "t ! individual describ$ 9       
subsection 7b77#a7 s]ves 9 a position   

describ$ 9 su* subsection & :i*-- 7,a7  
is direct$ to a cov]$ individual or an  
entity b5eficially own$ by a cov]$      
individual1  7,b7 is reasonably expect$ 
to conf] a sub/antial economic b5efit   
beyond t result+ f r\t9e or m9i/]ial    
gov]nm5tal action1 &  7,c7 consi/s ( "o 
or m ( ! foll[+3 7i7 ,! issuance ( a    
,f$]al bank *>t]1 tru/ *>t]1 special    
purpose *>t]1 lic5se1 regi/ration1      
approval1 or o!r discretion>y ,f$]al    
au?orization p]mitt+ an entity to engage
 9 bank+1 paym5ts1 digital asset        
activities1 or o!r regulat$ f9ancial    
activities4  7ii7 ,! issuance ( a ,f$]al
 lic5se or fran*ise4  7iii7 ,! issuance 
( a discretion>y ,f$]al p]mit or        
au?orization t is n r\t9e or m9i/]ial4  
7iv7 ,! aw>d ( a ,f$]al lease involv+   
public l&s1 m9]al res\rces1 (f%ore en]gy
 developm5t1 or o!r valuable ,f$]al     
assets4  7v7 ,! aw>d ( a ,f$]al         
contract4  7vi7 ,! grant ( a            
discretion>y exemption1 waiv]1 or simil>
 individualiz$ relief f a requirem5t (  

,f$]al law or regulation4  7vii7 ,! aw>d
 ( discretion>y ,f$]al f9ancial         
assi/ance1 includ+ grants1 coop]ative   
agreem5ts1 loans1 loan gu>antees1 or o!r
 =ms ( f9ancial assi/ance4  7viii7 ,!   
approval ( a m]g]1 acquisition1         
consolidation1 *ange 9 control1 or      
simil> transaction requir+ discretion>y 
approval by a ,f$]al ag5cy4  7#c7       
,b5eficially own$ ,= purpose ( p>agraph 
7#b77;,a71 ! t]m b5eficially own$ has ! 
mean+ giv5 su* t]m "u section #ajaj4bcj 
( title #ca1 ,code ( ,f$]al ,regulations
 7z 9 effect on ! date ( ! enactm5t (   
?is section74  4  7b7 ,cl]ical am5dm5t  
,! table ( p>ts = sub*apt] ,a ( *apt] #a
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by add+ at ! end ! foll[+ new     
item3  ,,"p ,,viii--,public (fice       
w9dfall tax  4  7c7 ,effective date ,!  
am5dm5ts made by ?is section %all apply 
to taxable ye>s end+ aft] ,janu>y #bj1  
#bjbe4