118th Congress · SENATE BILLBILL

S. 3620Tax Excessive CEO Pay Act of 2024

A bill 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
Finance
Step 3
Committee
Step 4
Senate
Step 5
House floor
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill increases the current 21% income tax rate of corporations whose ratio of compensation of their principal executive officers or other highest compensated employees to median worker compensation is more than 50 to 1, in which case the increase is 0.5%. The pay ratio disparity extends from 100 to 1 to 500 to 1, in which case the increase is 5%. The bill exempts from such increase certain corporations based upon their average annual gross receipts.

Provisions · 2 sectionsIntroduced in Senate
Timeline · 2 actions
Jan 18, 2024
Introduced in Senate
Jan 18, 2024
Read twice and referred to the Committee on Finance.