; 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; Whereas the economic impacts of the coronavirus pandemic continue to ravage small businesses and Americans across the country, and it is unethical and unconscionable that some corporations achieve windfall profits directly because of the pandemic crisis while everyone else suffers; Whereas the Federal Government is spending trillions of dollars in emergency assistance to help struggling individuals and businesses, pushing the country further into debt; and Whereas corporations who are experiencing obscene financial benefit and competitive advantage over other smaller corporations as a result of the pandemic have a responsibility to assist with the relief efforts for those struggling the most: Now, therefore, be it