Whereas big technology corporations and big box retailers will emerge from the coronavirus crisis stronger than ever before, and with a greater economic advantage over smaller businesses; Whereas at a time when small businesses and Americans across the country are suffering catastrophic economic consequences due to the COVID–19 pandemic and government-mandated restrictions, certain corporations such as Amazon, Walmart, Zoom, and others have seen windfall profits due to the pandemic; Whereas ninety-nine percent of all businesses in the United States are small businesses, accounting for forty-four percent of the U.S. gross domestic product (GDP), employing forty-seven percent of our country’s workforce; Whereas according to a December national survey assessing the pandemic’s economic impact to small business, one-in-four small businesses will have to close their doors in the next six months if current economic conditions don’t improve; Whereas large technology companies like Amazon, Alphabet, Apple, and Facebook posted record profits during the COVID–19 pandemic; Whereas it would be neither fair nor good for the United States economy for large corporations who have gained a competitive advantage over small businesses due to government-mandated restrictions, to maintain such a competitive advantage in the post-pandemic economy; Whereas given most Americans and small businesses are struggling or shutting their doors while big corporations are seeing a windfall of excess profits due to the crisis, it is time to reinstate the wartime excess profits tax that was used during WWI and WWII to prevent certain corporations from crisis profiteering and opportunistically enriching themselves; Whereas excess profits taxes were originally adopted by Congress to siphon off war profits from company’s profiting as a result of the war and provide assistance to those who were struggling and who needed help the most