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.

That it is the sense of the House of Representatives that Congress should reinstate a pandemic excess profits tax on large corporations who have made excess profits due to the pandemic and related government restrictions by using average gross earnings from 2016, 2017, 2018, and 2019 and subtract the average from total 2020 gross earnings, and apply a 95-percent tax rate to the excess profits which shall be directed to fund economic relief to small businesses.