I 
108TH CONGRESS 
1ST SESSION H. R. 3053
To amend the Internal Revenue Code of 1986 to increase the top two 
individual income tax rates and to repeal the capital gains treatment 
of dividend income, and to use the revenue therefrom to make emergency 
supplemental appropriations for fiscal year 2004 for military operations 
in Iraq and in support of the global war on terrorism and for the 
relief and reconstruction of Iraq and Afghanistan. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 9, 2003
Mr. WEXLER introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on Appro-
priations, for a period to be subsequently determined by the Speaker, in 
each case for consideration of such provisions as fall within the jurisdic-
tion of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to increase 
the top two individual income tax rates and to repeal 
the capital gains treatment of dividend income, and to 
use the revenue therefrom to make emergency supple-
mental appropriations for fiscal year 2004 for military 
operations in Iraq and in support of the global war 
on terrorism and for the relief and reconstruction of 
Iraq and Afghanistan.
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 ‘‘Sacrifice and Responsi-
bility Act’’. 
TITLE I—INCREASE IN FEDERAL 
REVENUES 
SEC. 101. RESTORATION OF 2 TOP INDIVIDUAL INCOME TAX 
RATES. 
(a) IN GENERAL.—The table contained in paragraph 
(2) of section 1(i) of the Internal Revenue Code of 1986 
(relating to reductions in rates after June 30, 2001) is 
amended to read as follows:
‘‘In the case of taxable years
beginning during calendar year: 
The corresponding percentages 
shall be substituted for
the following percentages: 
28%
31%
36%
39.6%
2003 ..........................................................................
25.0%
28.0%
33.0%
35.0%
2004 and thereafter ..................................................
25.0%
28.0%
36.0%
39.6%’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2002. 
SEC. 102. REPEAL OF CAPITAL GAINS TREATMENT FOR DIV-
IDEND INCOME OF INDIVIDUALS. 
Section 302 of the Jobs and Growth Tax Relief Rec-
onciliation Act of 2003, and the amendments made by 
such section, is hereby repealed. The Internal Revenue 
Code of 1986 shall be applied as if such section and 
amendments had never been enacted.
TITLE II—SUPPLEMENTAL 
APPROPRIATIONS 
The following sums are appropriated, out of any 
money in the Treasury not otherwise appropriated, to pro-
vide supplemental appropriations for fiscal year 2004: 
CHAPTER 1
DEPARTMENT OF DEFENSE—MILITARY 
MILITARY OPERATIONS IN IRAQ AND IN SUPPORT OF 
GLOBAL WAR ON TERRORISM 
For expenses, not otherwise provided for, necessary 
for ongoing military operations in Iraq, operations author-
ized by Public Law 107–40, and other operations and re-
lated activities in support of the global war on terrorism, 
$65,500,000,000. 
CHAPTER 2
BILATERAL ECONOMIC ASSISTANCE 
FUNDS APPROPRIATED TO THE PRESIDENT 
IRAQ AND AFGHANISTAN RELIEF AND RECONSTRUCTION 
For expenses, not otherwise provided for, necessary 
for humanitarian, reconstruction, and related assistance 
in Iraq and Afghanistan, $21,100,000,000.
CHAPTER 3
GENERAL PROVISIONS 
SEC. 201. EMERGENCY DESIGNATION. 
Each amount appropriated in this title is designated 
by the Congress as an emergency requirement pursuant 
to section 502 of H. Con. Res. 95 (108th Congress), the 
concurrent resolution on the budget for fiscal year 2004. 
SEC. 202. PERIOD OF AVAILABILITY. 
No part of any appropriation contained in this title 
shall remain available for obligation beyond the current 
fiscal year, unless otherwise expressly provided in this 
title.
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