Anti-Corruption Tax (ACT) Act

Regulatory or Legal Changes Top 1

100% Surtax on Public Office Windfall Income

Imposes a 100 percent tax on income that top federal officials or their family members earn from businesses receiving favorable government actions — such as federal contracts, licenses, or regulatory approvals — while the official serves in office.

• Population Scope Low The surtax reaches only the President, Vice President, Level I Executive Schedule officials, and their spouses and children — a population numbering in the dozens to low hundreds nationwide.
• Budgetary Magnitude Low No funds are authorized or appropriated; revenue flows passively to the Treasury, and the narrow covered population limits any realistic yield.
• Legal / Regulatory Depth High Creates a new statutory tax obligation — IRC § 59B — imposing a 100 percent confiscatory rate on a defined class of income, a substantive change to federal tax law with binding legal effect on covered individuals.
• Degree of Discretion Granted Low The tax rate, covered population, and qualifying action categories are all fixed by statute, leaving the IRS ministerial collection authority with no meaningful rulemaking delegation.
• Implementation & Enforcement Burden Medium The IRS must administer a novel income-attribution regime — tracing taxable income to specific discretionary federal actions across eight enumerated categories — imposing recurring case-by-case adjudication rather than standing up entirely new enforcement infrastructure.
• Temporal Commitment High Becomes a permanent part of the Internal Revenue Code with no expiry or reauthorization requirement, persisting indefinitely until Congress acts to repeal it.