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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Share the Sacrifice 
Act of 2010’’. 
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SEC. 2. ESTABLISHMENT OF TEMPORARY AFGHANISTAN 
WAR SURTAX. 
(a) IN GENERAL.—Subchapter A of chapter 1 of the 
Internal Revenue Code of 1986 (relating to normal taxes 
and surtaxes) is amended by adding at the end the fol-
lowing new part: 
‘‘PART VIII—TEMPORARY AFGHANISTAN WAR 
SURTAX 
‘‘Sec. 59B. Temporary Afghanistan war surtax. 
‘‘SEC. 59B. TEMPORARY AFGHANISTAN WAR SURTAX. 
‘‘(a) IN GENERAL.—In the case of any taxable year 
beginning after 2010— 
‘‘(1) JOINT RETURNS.—In the case of a joint 
return with net income tax liability, the tax imposed 
under this chapter shall be increased by the amount 
of the surtax determined in accordance with the fol-
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 applica-
ble percentage of the excess over 
$36,400. 
‘‘(2) OTHER
INDIVIDUALS, TRUSTS, AND
ES-
TATES.—In the case of any individual, trust, or es-
tate with net income tax liability (other than a joint 
return), the tax imposed under this chapter shall be 
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increased by the amount of the surtax determined in 
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) CORPORATIONS.—In the case of any cor-
poration with net income tax liability, the tax im-
posed under this chapter shall be increased by an 
amount equal to such net income tax liability multi-
plied by twice the applicable percentage. 
‘‘(b) APPLICABLE PERCENTAGE.—For purposes of 
this section— 
‘‘(1) IN GENERAL.—The term ‘applicable per-
centage’ means, with respect to any taxable year be-
ginning in a calendar year, the percentage which is 
determined by the President with respect to such 
calendar year under paragraph (2). 
‘‘(2) DETERMINATION
OF
APPLICABLE
PER-
CENTAGE.—The applicable percentage determined by 
the President with respect to any calendar year shall 
be the percentage which the President estimates will 
result in revenues to the Treasury under this section 
for taxable years beginning in such calendar year 
which are equal to the Federal expenditures related 
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to the war in Afghanistan during the fiscal year end-
ing in the preceding calendar year. 
‘‘(c) CERTAIN EXCEPTIONS FOR INDIVIDUALS.— 
‘‘(1) CERTAIN EXCEPTIONS RELATED TO MILI-
TARY SERVICE.— 
‘‘(A) IN
GENERAL.—Subsection (a) shall 
not apply to— 
‘‘(i) any member of the Armed Forces 
of the United States who received com-
pensation which was excludible from gross 
income under section 112 (relating to cer-
tain combat zone compensation of mem-
bers of the Armed Forces) during the tax-
able year involved or any taxable year end-
ing on or after September 11, 2001, or 
‘‘(ii) any individual who received a 
death gratuity payable under chapter 75 of 
title 10, United States Code, with respect 
to any decedent who— 
‘‘(I) is described in clause (i), 
and 
‘‘(II) died on or after September 
11, 2001, and before the close of the 
taxable year involved. 
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‘‘(B) JOINT RETURNS.—In the case of a 
joint return, the taxpayer shall be treated as 
described in clause (i) or (ii) of subparagraph 
(A) if either spouse is so described. 
‘‘(2) EXCEPTION BASED ON ADJUSTED GROSS 
INCOME.—Subsection (a) shall not apply to any indi-
vidual if the adjusted gross income of the taxpayer 
is not in excess of $30,000. 
‘‘(d) NET INCOME TAX LIABILITY DEFINED.—For 
purposes of this section, the term ‘net income tax liability’ 
means the excess of— 
‘‘(1) the sum of the regular tax liability (as de-
fined in section 26(b)) and the tax imposed by sec-
tion 55, over 
‘‘(2) the credits allowed under part IV (other 
than sections 31, 33, and 34). 
‘‘(e) DELAY IN APPLICATION IF PRESIDENT DETER-
MINES ECONOMY TOO WEAK.—If the President deter-
mines that the United States economy is too weak to ab-
sorb the tax imposed under this section, the President may 
delay the implementation of such tax for up to 1 year. 
‘‘(f) NOT TREATED AS TAX IMPOSED BY THIS CHAP-
TER FOR CERTAIN PURPOSES.—The tax imposed under 
this part shall not be treated as tax imposed by this chap-
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ter for purposes of determining the amount of any credit 
under this chapter or for purposes of section 55. 
‘‘(g) TERMINATION.—The tax imposed under this 
section shall not apply to taxable years beginning in any 
calendar year if the applicable percentage determined with 
respect to such calendar year is zero.’’. 
(b) CLERICAL AMENDMENT.—The table of parts for 
subchapter A of chapter 1 of such Code is amended by 
adding at the end the following new item: 
‘‘PART VIII. TEMPORARY AFGHANISTAN WAR SURTAX’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2010. 
(d) SECTION 15 NOT TO APPLY.—The amendment 
made by subsection (a) shall not be treated as a change 
in a rate of tax for purposes of section 15 of the Internal 
Revenue Code of 1986. 
Æ 
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