On his show Wednesday evening, Mark Levin proposed a new tax law that would apply to millionaires and billionaires who complain that they don’t pay enough in taxes.

“They want to talk about the Buffet Rule, here’s the Levin Rule.  I think every millionaire and billionaire who says they don’t pay enough in taxes should pay a tax rate of 75%.  Then they’ll pay enough in taxes.”

Levin was criticizing American billionaires like Warren Buffet and Bill Gates who complain about their low tax rates and say that they don’t pay enough.  Levin said that their statements are bizarre and that its “like saying I don’t taker enough Vitamin D…well, take it!  I don’t pay enough in taxes; then pay them!”

The Levin Rule was intended to lampoon Barack Obama’s “Buffet Rule,” which the president often uses to promote higher taxes on “wealthy” Americans.

“So the Levin Rule, going forward is this: if you stand up and you’re a big doofus like “BJ Bill Jefferson Clinton,” or you’re a failed, pathetic president like Barack Hussein Obama, or if you’re a left-wing, billionaire, know-it-all like Warren “Buffet,” the next time you say I don’t pay enough in taxes, your tax rate should automatically be 75%.”

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