To encourage Congress to test the idea that the rich should pay more by raising taxes the Billionaires and Millionaires (who make more that $250,000) on the Entertainment Industry to 75%. If this does not destroy the Entertainment Industry then this can be rolled out to the rest of the country. Also any television or movie production that moves out of the country in order to avoid taxes or hiring union labor will be penalized. This Act is named in honor of two men in the Entertainment Industry that are heroes to the poor and downtrodden, Michael Moore and Russell Simmons, who believe that taxes should be raised on the rich, but only if the government forces them too.