Electricity Windfall Profit Tax Act of 2000

Electricity Windfall Profit Tax Act of 2000 - Amends the Internal Revenue Code to impose an excise tax equal to the windfall profit on the retail sale of electricity for use in Orange and San Diego Counties in California during June, July, or August of 2000. Appropriates revenues from such tax to Orange and San Diego Counties to provide relief to residents for the high costs of electricity incurred during the summer of 2000.