118th Congress · HOUSE BILLBILL

H.R. 7041Tax Excessive CEO Pay Act of 2024

To amend the Internal Revenue Code of 1986 to impose a corporate tax rate increase on companies whose ratio of compensation of the CEO or other highest paid employee to median worker compensation is more than 50 to 1, and for other purposes.

Taxation
Introduced Jan 18, 2024
Last action Jan 18, 2024
Pipeline · Bill → Law
Step 1
Introduced
Jan 18, 2024
Step 2
Referred
Jan 18, 2024
Ways & Means
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill increases the corporate income tax rate based on the ratio of compensation of principal executive officers or other highest compensated employees to median worker compensation. The current corporate income tax rate is 21%. Specifically, the bill increases the corporate income tax rate by 0.5 percentage points for a corporation with a pay ratio disparity that is more than 50 to 1. The tax rate increases by 1 percentage point for a pay ratio disparity that is more than 100 to 1, but not greater than 200 to 1. The pay ratio disparity extends to 500 to 1, in which case the increase is 5 percentage points. The bill exempts from such an increase certain corporations based upon their ave...

Provisions · 2 sectionsIntroduced in House
Timeline · 2 actions
Jan 18, 2024
Introduced in House
Jan 18, 2024
Referred to the House Committee on Ways and Means.