To amend the Internal Revenue Code of 1986 to impose a 100 percent tax on bonuses paid by businesses that receive TARP assistance and are majority owned by the Federal Government.

Amends the Internal Revenue Code to impose an additional 100% income tax on bonuses paid to the employees of entities that received assistance under the Troubled Asset Relief Program (TARP) of the Emergency Economic Stabilization Act of 2008 and in which the federal government has an ownership interest greater than 50%.