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119TH CONGRESS 2D SESSION H. R. 8914 (as amended in the nature of a substitute) To amend section 1304 of title 31, United States Code, to restrict payments for compromise settlements or awards, and to nullify the non-prosecution immunity addendum to the May 18, 2026 settlement agreement. IN THE HOUSE OF REPRESENTATIVES Mr. RASKIN introduced the following amendment in the nature of a substitute. A BILL To amend section 1304 of title 31, United States Code, to restrict payments for compromise settlements or awards, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the "No Corrupt Agreements Requiring Taxpayer Expenditures Benefitting Lawbreakers and Assorted Non-Prosecution Covenants, Handouts, and Emoluments Act" or the "NO CARTE BLANCHE Act". SEC. 2. RESTRICTION ON FEDERAL FUNDS IN CONNECTION WITH TRUMP, ET AL. V. IRS, ET AL. No Federal funds may be used to create or make payments to fund the compensation fund created by the settlement agreement entered into on May 18, 2026, in connection with the disposition of Trump, et al. v. IRS, et al., Civil Action No. 1:26-cv-20609-KMW, before the U.S. District Court for the Southern District of Florida. SEC. 3. NULLIFICATION OF IMMUNITY ADDENDUM. The non-prosecution and audit-immunity addendum to the May 18, 2026 settlement agreement in Trump, et al. v. IRS, et al. -- including any provision that purports to confer immunity from investigation, audit, or prosecution on the President, his family, or their business entities -- is hereby declared null, void, and without legal effect. No Federal funds, personnel, or authority may be used to implement, enforce, or give effect to any such addendum. SEC. 4. RESTRICTION ON CERTAIN PAYMENTS FOR COMPROMISE SETTLEMENTS OR AWARDS. Section 1304 of title 31, United States Code, is amended by adding at the end the following: "(e) A compromise settlement or award may not be paid to-- "(1) the President or Vice President; "(2) the parent, spouse, child, or spouse of a child of the President or Vice President; "(3) a presidentially-owned entity; "(4) any member of the cabinet; "(5) any individual who is employed by the Executive Office of the President who is paid at a rate of basic pay equivalent to or exceeding the GS-15 level; "(6) a political appointee; and "(7) an individual who served in a position described under paragraph (4), (5), or (6) during the period for which the President who appointed such individual is in Office, including any period after such individual leaves such a position. "(f) A compromise settlement or award may not be paid with respect to a claim alleging harm resulting from an investigation, prosecution, or conviction for an offense related to-- "(1) the January 6, 2021, attack on the United States Capitol; "(2) interference in the 2016 presidential election by a foreign government; "(3) the same facts or circumstances as a civil action filed against the United States that was dismissed with prejudice; or "(4) any claim by or on behalf of the President or Vice President against the Internal Revenue Service or any other Federal agency. "(g)(1) Not later than 30 days after the date on which a payment of more than $100,000 is made for a compromise settlement or award in accordance with this section, and notwithstanding any other provision of law, the Secretary of the Treasury shall report to the Chair and Ranking Members of the Committees on the Judiciary of the House of Representatives and the Senate, the following: "(A) The name of the plaintiff or awardee of such settlement or award. "(B) The type of judgment for which the settlement or award was made. "(C) The name of each attorney representing the plaintiff or awardee. "(D) The name of each agency involved in the claim and the name of each official approving such settlement or award. "(E) A brief description of the facts and circumstances that gave rise to the settlement or award and the authority authorizing such settlement or award. "(2) The Secretary of the Treasury shall provide notice to the Committees on the Judiciary of the House of Representatives and of the Senate prior to authorizing a payment for a compromise settlement or award in accordance with this section if that payment-- "(A) is of more than $250,000 to be made for a compromise settlement or award in accordance with this section; or "(B) is to be made on the basis of imminent litigation or suit against the United States, or against its agencies or officials upon obligations or liabilities of the United States. "(3) A payment for which a notice is required to be submitted under paragraph (2) may not be made for a period of 120 days after the date on which such notice is received. "(h) In the case that a compromise settlement or award is made in violation of subsection (e) or (f), the Attorney General may bring a civil action against a plaintiff or awardee who received a settlement or award in violation of subsection (e) or (f) in an appropriate district court for injunctive relief and repayment of such settlement or award. "(i) Nothing in this section, or an amendment made by this section, shall be construed to prohibit Congress from appropriating funds for a payment prohibited by this section on an individual per claim basis. "(j) A settlement or award made on or after January 20, 2025, (including any settlement or award entered into prior to the date of the enactment of this subsection) shall be subject to the requirements of subsections (e) through (h). "(k) The Secretary of the Treasury may not establish a compensation fund, or approve a payment to such a fund, and no Federal funds may be used by the Secretary to so establish such a fund or approve such a payment-- "(1) pursuant to a compromise settlement with the President; or "(2) if such payment would be in violation of subsection (e) or (f) if made from the Judgment Fund. "(l) In this section-- "(1) the term 'presidentially-owned entity' means a corporation, association, partnership, limited liability company, limited liability partnership, other legal entity, or sole proprietorship in which the President or Vice President has an ownership stake, except that such term does not include an entity in which more than 100 people have an ownership stake and the President or Vice President, as applicable, holds no more than five percent in a beneficial ownership stake and that-- "(A) issues securities registered with the Securities and Exchange Commission pursuant to section 12 of the Securities Exchange Act of 1934 (15 U.S.C. 78l); "(B) is an investment company registered pursuant to section 8 of the Investment Company Act of 1940 (15 U.S.C. 80a-8) that does not have a stated policy of concentrating the investments of the investment company in any industry, business, single country other than the United States, or bonds of a single State within the United States; or "(C) is a unit investment trust, as defined in section 4 of the Investment Company Act of 1940 (15 U.S.C. 80a-4) that-- "(i) is a regulated investment company, as defined in section 851 of the Internal Revenue Code of 1986; and "(ii) does not have a stated policy of concentrating the investments of the investment company in any industry, business, single country other than the United States, or bonds of a single State within the United States; and "(2) the term 'political appointee' shall have the meaning given such term in section 9803 of title 5.".

119TH CONGRESS 2D SESSION H. R. 8910 To amend the Internal Revenue Code of 1986 to impose a tax on specified settlement fund payments, and for other purposes. IN THE HOUSE OF REPRESENTATIVES MAY 19, 2026 Mr. THOMPSON of California (for himself, Mr. DOGGETT, Mr. LARSON of Connecticut, Mr. DAVIS of Illinois, Ms. SANCHEZ, Ms. SEWELL, Ms. DELBENE, Ms. CHU, Ms. MOORE of Wisconsin, Mr. BOYLE of Pennsylvania, Mr. BEYER, Mr. EVANS of Pennsylvania, Mr. SCHNEIDER, Mr. PANETTA, Mr. GOMEZ, Mr. HORSFORD, and Mr. SUOZZI) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to impose a tax on specified settlement fund payments, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the "Stop Letting United States Heads Funnel Unauthorized Nontransparent Dollars Act of 2026" or the "SLUSH FUND Act of 2026". SEC. 2. IMPOSITION OF TAX ON SPECIFIED SETTLEMENT FUND PAYMENTS. (a) IN GENERAL.—There is hereby imposed on any taxpayer for any taxable year a tax equal to 100 percent of any specified settlement fund payment received by such taxpayer during such taxable year. (b) SPECIFIED SETTLEMENT FUND PAYMENT.—The term means any amount received by a taxpayer from any fund, trust, or account the assets of which are derived from the outcome (whether by settlement, verdict, or otherwise) of any civil action filed by a specified person against the United States (or any agency or instrumentality thereof). (c) SPECIFIED PERSON.—Any individual who has served as President, any member of their family (spouse and relatives described in IRC §152(d)(2)(A)–(G)), and any person controlled by one or more such individuals. (d) SPECIAL RULES.—Excluded from gross income. 50% penalty for willful failure to pay or evasion. (e) REPORTING.—Every trustee, administrator, or fiduciary making such a payment must file a return with Treasury and provide a statement to the recipient by January 31. Treasury must make returns publicly available within one month. $10,000 penalty per failure to file. (f) EFFECTIVE DATE.—Applies to amounts received on or after May 20, 2026.

119TH CONGRESS 2D SESSION H. R. 9075 To amend the Internal Revenue Code of 1986 to impose a tax on payments received from any settlement fund established as a result of a civil action filed by the President of the United States against the Internal Revenue Service. IN THE HOUSE OF REPRESENTATIVES MAY 29, 2026 Mr. POCAN introduced the following bill; which was referred to the Committee on Ways and Means A BILL Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the "Tax the Grift Act". SEC. 2. IMPOSITION OF TAX ON QUALIFIED SETTLEMENT FUND PAYMENTS. (a) IN GENERAL.—There is hereby imposed on any taxpayer for any taxable year a tax equal to 100 percent of any qualified settlement fund payment received by such taxpayer during such taxable year. (b) QUALIFIED SETTLEMENT FUND PAYMENT.—The term means any amount received by a taxpayer from any fund established as a result of a civil action filed by the President of the United States against the Internal Revenue Service. (c) SPECIAL RULES.— (1) ADMINISTRATIVE PROVISIONS.—Tax imposed by this section treated as a tax imposed by subtitle A for purposes of subtitle F. (2) EXCLUSION FROM GROSS INCOME.—Gross income does not include any qualified settlement fund payment received. (d) NO DEDUCTION FROM INCOME TAX.—Section 275(a)(6) amended to insert "50B," after "50A,". (e) EFFECTIVE DATE.—Applies to amounts received after the date of enactment.

119TH CONGRESS 2D SESSION H. R. 7387 To limit donations made pursuant to settlement agreements to which the United States is a party, and for other purposes. IN THE HOUSE OF REPRESENTATIVES FEBRUARY 5, 2026 Mr. GOODEN (for himself, Ms. TENNEY, Mr. ROUZER, Mr. MOORE of Alabama, Mr. TIFFANY, Mr. ROY, Mr. OGLES, Mr. PALMER, Mr. FRY, and Mr. MCDOWELL) introduced the following bill; which was referred to the Committee on the Judiciary A BILL Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the "Stop Settlement Slush Funds Act of 2026". SEC. 2. LIMITATION ON DONATIONS MADE PURSUANT TO SETTLEMENT AGREEMENTS. (a) LIMITATION.—An official or agent of the Government may not enter into or enforce any settlement agreement directing payment to any person or entity other than the United States, unless that payment provides restitution or directly remedies actual harm caused by the settling party, or constitutes payment for services rendered in connection with the case. (b) PENALTY.—Violations subject to same penalties as 31 U.S.C. § 3302. (c) EFFECTIVE DATE.—Applies to settlement agreements entered on or after enactment. (d) DEFINITION.—"Settlement agreement" means a settlement agreement resolving a civil action or potential civil action. (e) REPORTS.—Agency heads must submit annual reports to CBO on qualifying settlements, including parties, source of funds, and distribution. 7-year sunset. No additional appropriations. (f) ANNUAL AUDIT.—Agency Inspectors General must submit and publicly post annual reports on any settlements entered into in violation of this Act, to the Senate and House Judiciary, Budget, and Appropriations Committees. No additional appropriations.

119TH CONGRESS 2D SESSION S. __ To provide for limitations on judgments, awards, and compromise settlements under section 1304 of title 31, United States Code. IN THE SENATE OF THE UNITED STATES Mr. SCHIFF (for himself, Mr. KELLY, and Ms. SLOTKIN) introduced the following bill; which was read twice and referred to the Committee on _______________ A BILL To provide for limitations on judgments, awards, and compromise settlements under section 1304 of title 31, United States Code. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the "Drain the Slush Fund Act". SEC. 2. JUDGMENTS, AWARDS, AND COMPROMISE SETTLEMENTS. (a) IN GENERAL.—Section 1304 of title 31, United States Code, is amended by adding at the end the following: "(e) No judgment, award, compromise settlement, interest, or costs shall be authorized for payments that arise out of a lawsuit or claim filed by the President or Vice President.". (b) APPLICABILITY.—This section, and the amendments made by this section, shall apply to any pending case or any cause of action arising on or after January 20, 2025.

119TH CONGRESS 2D SESSION S. 4616 To amend the Internal Revenue Code of 1986 to impose a tax on specified settlement fund payments, and for other purposes. IN THE SENATE OF THE UNITED STATES MAY 21, 2026 Mr. WYDEN (for himself and Mr. SCHUMER) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to impose a tax on specified settlement fund payments, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the "Stop Letting United States Heads Funnel Unauthorized Nontransparent Dollars Act of 2026" or the "SLUSH FUND Act of 2026". SEC. 2. IMPOSITION OF TAX ON SPECIFIED SETTLEMENT FUND PAYMENTS. (a) IN GENERAL.—Subtitle D of the Internal Revenue Code of 1986 is amended by adding at the end the following new chapter: "CHAPTER 50B—SPECIFIED SETTLEMENT FUND PAYMENTS "SEC. 5000E. IMPOSITION OF TAX ON SPECIFIED SETTLEMENT FUND PAYMENTS. "(a) IN GENERAL.—There is hereby imposed on any taxpayer for any taxable year a tax equal to 100 percent of any specified settlement fund payment received by such taxpayer during such taxable year. "(b) SPECIFIED SETTLEMENT FUND PAYMENT.—For purposes of this section— "(1) IN GENERAL.—The term 'specified settlement fund payment' means, with respect to any taxpayer for any taxable year, any amount received by such taxpayer during such taxable year from any fund, trust, or account the assets of which are derived from the outcome (whether by settlement, verdict, or otherwise) of any civil action which was filed by a specified person against the United States (or any agency or instrumentality thereof). "(2) SPECIFIED PERSON.— "(A) IN GENERAL.—The term 'specified person' means— "(i) any individual who has served as President of the United States, "(ii) any member of the family of such individual, and "(iii) any person controlled (based on principles similar to the principles which apply for purposes of section 52(b)) by one or more individuals described in clause (i) or (ii). "(B) MEMBER OF THE FAMILY.—The term 'member of the family' means, with respect to any individual described in subparagraph (A)(i)— "(i) the spouse of such individual, and "(ii) any individual who bears a relationship to such individual which is described in subparagraphs (A) through (G) of section 152(d)(2). "(c) SPECIAL RULES.— "(1) ADMINISTRATIVE PROVISIONS.—For purposes of subtitle F, any tax imposed by this section shall be treated as a tax imposed by subtitle A. "(2) EXCLUSION FROM GROSS INCOME.—For purposes of chapter 1, the gross income of any taxpayer for any taxable year shall not include any specified settlement fund payment received by such taxpayer during such taxable year.". (b) NO DEDUCTION FROM INCOME TAX.—Section 275(a)(6) of such Code is amended by inserting "50B," after "50A,". (c) FAILURE TO PAY TAX ON SPECIFIED SETTLEMENT FUND PAYMENTS.—Part I of subchapter A of chapter 68 of such Code is amended by adding at the end the following new section: "SEC. 6660. FAILURE TO PAY TAX ON SPECIFIED SETTLEMENT FUND PAYMENTS. "Any taxpayer who, with respect to any taxable year— "(1) willfully fails to pay the tax imposed by section 5000E(a), or "(2) willfully attempts in any manner to evade or defeat such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable for a penalty of 50 percent of such tax for such taxable year.". (d) CLERICAL AMENDMENTS.— (1) The table of chapters for subtitle D of such Code is amended by adding at the end the following new item: "Chapter 50B—SPECIFIED SETTLEMENT FUND PAYMENTS". (2) The table of sections for part I of subchapter A of chapter 68 of such Code is amended by adding at the end the following new item: "Sec. 6660. Failure to pay tax on specified settlement fund payments.". (e) EFFECTIVE DATES.— (1) IN GENERAL.—Except as provided by paragraph (2), the amendments made by this section shall apply with respect to amounts received on or after May 20, 2026. (2) FAILURE TO PAY TAX ON SPECIFIED SETTLEMENT FUND PAYMENTS.—The amendment made by subsection (c) shall apply with respect to taxable years ending on or after May 20, 2026. SEC. 3. RETURNS RELATING TO SPECIFIED SETTLEMENT FUND PAYMENTS. (a) IN GENERAL.—Subpart B of part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: "SEC. 6050BB. RETURNS RELATING TO SPECIFIED SETTLEMENT FUND PAYMENTS. "(a) REQUIREMENT OF REPORTING.—Every trustee, administrator, or other fiduciary who makes any specified settlement fund payment (as defined in section 5000E(b)) to any taxpayer during any taxable year shall make a return, according to the forms and regulations prescribed by the Secretary, setting forth— "(1) the aggregate amount of such payments received by such taxpayer during such taxable year, and "(2) the name and address of such taxpayer. "(b) STATEMENTS TO BE FURNISHED WITH RESPECT TO WHOM INFORMATION IS REQUIRED.—Every person required to make a return under subsection (a) shall furnish to each taxpayer whose name is required to be set forth in such return a written statement— "(1) showing the identity of the trustee, administrator, or other fiduciary making the specified settlement fund payment, "(2) showing the aggregate amount of such payments received by such taxpayer required to be shown on the return, and "(3) notifying that such payments are subject to the tax imposed by section 5000E(a). The written statement required under the preceding sentence shall be furnished to the taxpayer on or before January 31 of the year following the taxable year for which the return under subsection (a) was required to be made. "(c) PUBLIC DISCLOSURE OF RETURNS.—The Secretary shall, not later than 1 month following receipt of a return under subsection (a), make such return publicly available (in such form and manner as the Secretary determines appropriate).". (b) FAILURE TO FILE RETURN WITH RESPECT TO SPECIFIED SETTLEMENT FUND PAYMENTS.—Section 6652 of such Code is amended by adding at the end the following new subsection: "(q) FAILURE TO FILE RETURN WITH RESPECT TO SPECIFIED SETTLEMENT FUND PAYMENTS.—In the case of any failure to make a return required under section 6050BB which contains the information required by such section on the date prescribed therefor, unless it is shown that such failure is due to reasonable cause, there shall be paid (on notice and demand by the Secretary and in the same manner as tax) by the person failing to file such return, an amount equal to $10,000 for each such failure.". (c) CLERICAL AMENDMENT.—The table of sections for subpart B of part III of subchapter A of chapter 61 of such Code is amended by adding at the end the following new item: "Sec. 6050BB. Returns relating to specified settlement fund payments.". (d) EFFECTIVE DATES.— (1) IN GENERAL.—Except as provided by paragraph (2), the amendments made by this section shall apply with respect to amounts paid on or after May 20, 2026. (2) FAILURE TO FILE RETURN WITH RESPECT TO SPECIFIED SETTLEMENT FUND PAYMENTS.—The amendment made by subsection (b) shall apply with respect to taxable years ending on or after May 20, 2026.

119TH CONGRESS 2D SESSION S. 4299 To amend title 28, United States Code, to prohibit Presidents and Vice Presidents from receiving damages payments from the United States, and for other purposes. IN THE SENATE OF THE UNITED STATES APRIL 15 (legislative day, APRIL 14), 2026 Ms. WARREN (for herself and Mr. SCHUMER) introduced the following bill; which was read twice and referred to the Committee on the Judiciary A BILL To amend title 28, United States Code, to prohibit Presidents and Vice Presidents from receiving damages payments from the United States, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the "Ban Presidential Plunder of Taxpayer Funds Act". SEC. 2. SETTLEMENT PAYMENTS. (a) IN GENERAL.—Chapter 161 of title 28, United States Code, is amended by adding at the end the following: "§ 2417. Rules for payments to current and former Presidents and Vice Presidents "(a) DEFINITIONS.—In this section, the term 'covered individual' means— "(1) the President; "(2) the Vice President; "(3) a former President if the former Vice President of the former President is President; "(4) the spouse or dependent child of an individual described in paragraphs (1) through (3); and "(5) a trust (or a trustee acting on behalf of a trust) or any other legal vehicle or entity established, or serving, for the benefit of, or owned or controlled by, an individual described in paragraphs (1) through (4). "(b) BAN ON COVERED INDIVIDUALS OBTAINING SETTLEMENT PAYMENTS FROM THE UNITED STATES.—Notwithstanding any other provision of law, no covered individual may— "(1) recover or agree to recover damages, reimbursement, payment of attorney's fees, or any other payment, whether monetary or in kind, from the United States related to any administrative claim, civil action, or other claim against the United States through a settlement agreement, consent decree, administrative resolution of the claim, or similar arrangement; or "(2) direct any payment described in paragraph (1) to be made to a third party. "(c) BAN ON FILING ADMINISTRATIVE CLAIMS SEEKING DAMAGES.—No covered individual may file an administrative claim against the United States seeking to recover damages, reimbursement, payment of attorney's fees, or any other payment, whether monetary or in kind, from the United States. "(d) ADMINISTRATIVE PROCESSING AND MAKING OF PAYMENTS.—No department or agency of the United States may administratively process or fulfill a claim for damages, reimbursement, payment of attorney's fees, or any other payment, whether monetary or in kind, filed by or on behalf of a covered individual, through a settlement agreement, consent decree, administrative resolution of the claim, or similar arrangement. "(e) GUARDRAILS FOR LAWSUITS SEEKING DAMAGES.—Notwithstanding any other provision of law, a court— "(1) may not award any damages other than actual or compensatory damages to a covered individual in a civil action against the United States under any other provision of law; and "(2) may award actual or compensatory damages to a covered individual in a civil action against the United States under any other provision of law only if— "(A) the covered individual agrees to the court appointment of an independent counsel, removable only by the court for cause, to represent the agency defending against the claim of the covered individual; "(B) the court appoints an independent counsel under subparagraph (A); and "(C) subject to the continued supervision of the court, any agency involved in the litigation cooperates with the independent counsel appointed under subparagraph (A), including by facilitating access to documents and employees necessary to complete the work of the independent counsel. "(f) TRANSPARENCY REQUIREMENT.—In any action brought under subsection (e), the court shall make public and free of charge, via an online, publicly accessible, and user-friendly method all filings and proceedings in an action described in subsection (e), including through making the audio of each session conducted by the court during the proceedings available online contemporaneously with the session. "(g) GUARDRAILS FOR FORMER COVERED INDIVIDUALS.—After a President or Vice President leaves office, that former President or Vice President or other former covered individual described in paragraphs (3) through (5) of subsection (a) may file an administrative claim or suit against the United States and the United States may adjudicate or settle such claim or suit, if— "(1) the agency or department against which the claim or suit is filed appoints an expert, career employee who can only be removed for good cause to lead any review and adjudication of the claim during any administrative or settlement process; "(2) no executive branch employee or official appointed by a covered individual participates in any capacity in reviewing, litigating against, or adjudicating the claim or settlement; "(3) for any agreement to make a payment from the United States to a former covered individual, the terms of the agreement are published in the Federal Register not later than 7 days after the date on which the agreement is entered; "(4) for any payment from the United States to a former covered individual, the amount, date, and form of payment is published in the Federal Register not later than 7 days after the date on which the payment is made; and "(5) the agency or department against which the claim or suit is filed submits to the appropriate congressional committees of the Senate and the House of Representatives a copy of— "(A) the claim or suit prior to assessing the claim or suit; and "(B) any resulting approval or denial of the claim or settlement concurrently with notification to the claimant. "(h) PENALTIES.— "(1) IN GENERAL.—A covered individual who willfully violates subsection (b) or knowingly violates subsection (c) shall be subject to disgorgement of the payment, civil penalties of not more than the greater of $1,000,000 or an amount that is equal to the aggregate amount of any payment or payments, imprisonment for not more than 5 years, or any combination thereof. "(2) OFFICERS AND EMPLOYEES.—Any individual who willfully causes a department or agency to violate subsection (d) shall be subject to civil penalties of not more than $50,000, imprisonment for not more than 6 months, or both. "(i) LIMITATIONS.— "(1) STATUTE OF LIMITATIONS FOR ENFORCEMENT OF THIS ACT.—No person shall be prosecuted, tried, or punished, or made subject to civil monetary penalties, for a violation of this section, unless the indictment is found or the information is instituted within 10 years after such offense shall have been committed. "(2) TOLLING OF STATUTE OF LIMITATIONS FOR UNDERLYING CLAIMS.—The limitations period for any claim a covered individual seeks to bring against the United States shall be tolled during the period beginning on the date on which the individual becomes a covered individual and ending on the day after the date on which the term in office of the covered individual expires. "(j) APPLICABILITY.—This section shall apply to any request for, processing of a request for, or recovery of damages, reimbursement, payment of attorney's fees, or other payment, whether monetary or in kind, occurring after the date of enactment of this section, regardless of when the related claim or cause of action arose.". (b) TECHNICAL AND CONFORMING AMENDMENT.—The table of sections for chapter 161 of title 28, United States Code, is amended by adding at the end the following: "2417. Rules for payments to current and former Presidents and Vice Presidents.".