; 50 U.S.C. 1541 et seq.). (3) The Authorization for Use of Military Force ( Public Law 107–40 ; 50 U.S.C. 1541 note). (4) Any other authorization for use of military force enacted on or after the date of the enactment of this Act. . (b) Clerical amendment The table of sections at the beginning of such chapter is amended by adding at the end the following new item: 119. War trust funds. . 4. War tax (a) In general Subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after part VI the following new part: VII War tax Sec. 59A. War tax. 59A. War tax (a) In general In the case of a covered individual, there is hereby imposed (in addition to any other tax imposed by this subtitle) with respect to each war occurring at any time during the taxable year a tax determined under the following table: If adjusted gross income of the taxpayer is: The tax is: Less than $30,000 $25 At least $30,000 but less than $40,000 $57 At least $40,000 but less than $50,000 $98 At least $50,000 but less than $75,000 $164 At least $75,000 but less than $100,000 $270 At least $100,000 but less than $200,000 $485 At least $200,000 $1,000. (b) Definitions and special rules For purposes of this section— (1) War The term war means any use of the Armed Forces pursuant to any of the following: (A) A war conducted pursuant to a declaration of war by Congress. (B) The War Powers Resolution ( Public Law 93–148 ; 50 U.S.C. 1541 et seq.). (C) The Authorization for Use of Military Force ( Public Law 107–40