This legislative proposal seeks to amend the Internal Revenue Code of 1986 by establishing a 100 percent tax on specific damages. This tax targets amounts received by certain current or former United States officers and their related individuals from civil actions filed against the U.S. government. The bill defines "covered persons" to include individuals who have served as President or Vice President of the United States , those in Executive Schedule Level I positions , and Members of Congress , along with any related persons. The tax applies to "qualified civil action amounts," which are damages received from civil actions filed by these individuals against the United States, whether by settlement, verdict, or judgment. Crucially, these damages must be received during an "applicable period" that begins when the individual started serving as President of the United States and ends one year after they last served in that role. While the tax is treated as an income tax for administrative purposes, the qualified civil action amount itself is specifically excluded from gross income under Chapter 1 of the Internal Revenue Code, ensuring it is solely subject to this new 100% levy. The provisions of this act will apply to any amounts received after its enactment date.