Math problems in Congress?

Boortz says this about an amendment in the Recovery and Reinvestment Act (argh, so-called stimulus bill) [may or may not be present in final bill]:

The amendment included in the bill would penalize companies that paid bonuses of more than $100,000 to executives after the company received bailout funds last year. The companies would be required to repay any portion of that bonus over $100,000 within four months or be hit with an excise tax of 35% on the portion above $100,000.

Now, if I was running a company that was in this situation, do I just wonder who these idiots are in Congress that can't do math? Say my company gave a guy $500k bonus. That's $400k over the limit. This amendment says "pay back the $400k or pay 35% tax penalty on the $400k". Guess what I'm gonna do? Pay back $400k or pay a "fine" of $140k? Seems simple enough to me.