United States · Bill · S
S. 794 (117th)
Tax Excessive CEO Pay Act of 2021
Introduced
17 March 2021
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
5 December 2025
Summary
Tax Excessive CEO Pay Act of 2021 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.
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 17 March 2021
Introduced in Senate (PDF)
Introduced in Senate · EN · 17 March 2021
Introduced in Senate
summary · EN · 17 March 2021
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/117th-congress/senate-bill/794
- Open data entity: https://api.congress.gov/v3/bill/117/s/794