To amend the Internal Revenue Code of 1986 to impose a tax on damages received by the President of the United States on account of any civil action filed against the United States, and for other purposes.

The bill "To amend the Internal Revenue Code of 1986 to impose a tax on damages received by the President of the United States on account of any civil action filed against the United States, and for other purposes," designated as H.R. 7381 in the 119th Congress and introduced on February 4, 2026, aims to introduce a tax on damages received by the President of the United States from civil actions against the United States.