Expressing the sense of the House of Representatives that Congress must pass a pandemic excess profits tax on large corporations who have achieved windfall profits due to the COVID-19 public health crisis.

This resolution expresses the sense of the House of Representatives that Congress should reinstate a pandemic excess profits tax on large corporations that have made excess profits due to the COVID-19 (i.e., coronavirus disease 2019) pandemic and direct tax revenues to fund economic relief to small businesses.