Anti-Communist Cooperation Act of 2003

Anti-Communist Cooperation Act of 2003 - Amends the Internal Revenue Code to impose on any U.S. person a tax of 100 percent of the amount received by such person directly or indirectly from the sale, lease, or licensing of property or services for consumption or use in Cuba if there is an agreement or understanding that such person will directly or indirectly lobby Congress to lift trade or travel restrictions on Cuba.