Relates to assessing a separate tax on compensation payments received from certain federal programs, settlement funds, reimbursements and pardon-related compensation initiatives

Establishes the public harm mitigation fund, consisting of a tax assessment on payments received from a compensation program, settlement fund or reimbursement program, to support victims, fund security measures and provide educational programming relating to the January 6th events at the U.S. Capitol and the importance of constitutional governance and democratic institutions.