This bill, titled the "Stop Presidential Embezzlement Act," establishes a new tax within the Internal Revenue Code, imposing a 100 percent tax on specific damages received by certain United States officials. This tax applies to any "qualified civil action amount" received by a "covered person" during their tenure in office. Covered persons include the President, Vice President, Level I Executive Schedule officials, and Members of Congress , as well as any individuals related to them. A "qualified civil action amount" refers to any damages received from a civil action filed by such a person against the United States or its agencies, occurring during the period they served in one of the specified positions. While these amounts are excluded from gross income for regular tax purposes, the bill mandates a full 100 percent tax on them, which is treated as an income tax. This measure, effective for amounts received after its enactment, aims to prevent personal financial enrichment from lawsuits against the government by these high-ranking officials.