I 

111TH CONGRESS 

1ST SESSION H. R. 4130 

To amend the Internal Revenue Code of 1986 to establish a temporary 

surtax to offset the costs of the Afghanistan war. 

IN THE HOUSE OF REPRESENTATIVES 

NOVEMBER 19, 2009 

Mr. OBEY (for himself, Mr. MURTHA, Mr. LARSON of Connecticut, Ms. 

ESHOO, Mr. FARR, Mr. FRANK of Massachusetts, Mr. GRIJALVA, Ms. 

MCCOLLUM, Mr. MCDERMOTT, Mr. MCGOVERN, and Ms. LINDA T. 

SA ́NCHEZ of California) introduced the following bill; which was referred 

to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to establish 

a temporary surtax to offset the costs of the Afghanistan 

war. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Share the Sacrifice 

5 Act of 2010’’. 


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1 SEC. 2. ESTABLISHMENT OF TEMPORARY AFGHANISTAN 

2 WAR SURTAX. 

3 (a) IN GENERAL.—Subchapter A of chapter 1 of the 

4 Internal Revenue Code of 1986 (relating to normal taxes 

5 and surtaxes) is amended by adding at the end the fol6 lowing new part: 

7 ‘‘PART VIII—TEMPORARY AFGHANISTAN WAR 

8 SURTAX 

‘‘Sec. 59B. Temporary Afghanistan war surtax. 

9 ‘‘SEC. 59B. TEMPORARY AFGHANISTAN WAR SURTAX. 

10 ‘‘(a) IN GENERAL.—In the case of any taxable year 

11 beginning after 2010— 

12 ‘‘(1) JOINT RETURNS.—In the case of a joint 

13 return with net income tax liability, the tax imposed 

14 under this chapter shall be increased by the amount 

15 of the surtax determined in accordance with the fol16 lowing table: 

‘‘If net income tax 

liability is: The surtax is: 

Not over $22,600 .......................... 1% of net income tax liability. 

Over $22,600 but not over 

$36,400.

$226, plus the applicable percentage 

of the excess over $22,600. 

Over $36,400 ................................. $226, plus the applicable percentage 

of $13,800, plus twice the applicable percentage of the excess over 

$36,400. 

17 ‘‘(2) OTHER INDIVIDUALS, TRUSTS, AND ES18 TATES.—In the case of any individual, trust, or es19 tate with net income tax liability (other than a joint 

20 return), the tax imposed under this chapter shall be 


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1 increased by the amount of the surtax determined in 

2 accordance with the following table: 

‘‘If net income tax 

liability is: The surtax is: 

Not over $11,300 .......................... 1% of net income tax liability. 

Over $11,300 but not over 

$18,200.

$113, plus the applicable percentage 

of the excess over $11,300. 

Over $18,200 ................................. $113, plus the applicable percentage 

of $6,900, plus twice the applicable 

percentage of the excess over 

$18,200. 

3 ‘‘(3) CORPORATIONS.—In the case of any cor4 poration with net income tax liability, the tax im5 posed under this chapter shall be increased by an 

6 amount equal to such net income tax liability multi7 plied by twice the applicable percentage. 

8 ‘‘(b) APPLICABLE PERCENTAGE.—For purposes of 

9 this section— 

10 ‘‘(1) IN GENERAL.—The term ‘applicable per11 centage’ means, with respect to any taxable year be12 ginning in a calendar year, the percentage which is 

13 determined by the President with respect to such 

14 calendar year under paragraph (2). 

15 ‘‘(2) DETERMINATION OF APPLICABLE PER16 CENTAGE.—The applicable percentage determined by 

17 the President with respect to any calendar year shall 

18 be the percentage which the President estimates will 

19 result in revenues to the Treasury under this section 

20 for taxable years beginning in such calendar year 

21 which are equal to the Federal expenditures related 


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1 to the war in Afghanistan during the fiscal year end2 ing in the preceding calendar year. 

3 ‘‘(c) CERTAIN EXCEPTIONS FOR INDIVIDUALS.— 

4 ‘‘(1) CERTAIN EXCEPTIONS RELATED TO MILI5 TARY SERVICE.— 

6 ‘‘(A) IN GENERAL.—Subsection (a) shall 

7 not apply to— 

8 ‘‘(i) any member of the Armed Forces 

9 of the United States who received com10 pensation which was excludible from gross 

11 income under section 112 (relating to cer12 tain combat zone compensation of mem13 bers of the Armed Forces) during the tax14 able year involved or any taxable year end15 ing on or after September 11, 2001, or 

16 ‘‘(ii) any individual who received a 

17 death gratuity payable under chapter 75 of 

18 title 10, United States Code, with respect 

19 to any decedent who— 

20 ‘‘(I) is described in clause (i), 

21 and 

22 ‘‘(II) died on or after September 

23 11, 2001, and before the close of the 

24 taxable year involved. 


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1 ‘‘(B) JOINT RETURNS.—In the case of a 

2 joint return, the taxpayer shall be treated as 

3 described in clause (i) or (ii) of subparagraph 

4 (A) if either spouse is so described. 

5 ‘‘(2) EXCEPTION BASED ON ADJUSTED GROSS

6 INCOME.—Subsection (a) shall not apply to any indi7 vidual if the adjusted gross income of the taxpayer 

8 is not in excess of $30,000. 

9 ‘‘(d) NET INCOME TAX LIABILITY DEFINED.—For 

10 purposes of this section, the term ‘net income tax liability’ 

11 means the excess of— 

12 ‘‘(1) the sum of the regular tax liability (as de13 fined in section 26(b)) and the tax imposed by sec14 tion 55, over 

15 ‘‘(2) the credits allowed under part IV (other 

16 than sections 31, 33, and 34). 

17 ‘‘(e) DELAY IN APPLICATION IF PRESIDENT DETER18 MINES ECONOMY TOO WEAK.—If the President deter19 mines that the United States economy is too weak to ab20 sorb the tax imposed under this section, the President may 

21 delay the implementation of such tax for up to 1 year. 

22 ‘‘(f) NOT TREATED AS TAX IMPOSED BY THIS CHAP23 TER FOR CERTAIN PURPOSES.—The tax imposed under 

24 this part shall not be treated as tax imposed by this chapVerDate Nov 24 2008 23:40 Nov 20, 2009 Jkt 089200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H4130.IH H4130

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1 ter for purposes of determining the amount of any credit 

2 under this chapter or for purposes of section 55. 

3 ‘‘(g) TERMINATION.—The tax imposed under this 

4 section shall not apply to taxable years beginning in any 

5 calendar year if the applicable percentage determined with 

6 respect to such calendar year is zero.’’. 

7 (b) CLERICAL AMENDMENT.—The table of parts for 

8 subchapter A of chapter 1 of such Code is amended by 

9 adding at the end the following new item: 

‘‘PART VIII. TEMPORARY AFGHANISTAN WAR SURTAX’’. 

10 (c) EFFECTIVE DATE.—The amendments made by 

11 this section shall apply to taxable years beginning after 

12 December 31, 2010. 

13 (d) SECTION 15 NOT TO APPLY.—The amendment 

14 made by subsection (a) shall not be treated as a change 

15 in a rate of tax for purposes of section 15 of the Internal 

16 Revenue Code of 1986. 

Æ 


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