Minnesota 2023-2024 Regular Session

Minnesota House Bill HF4604

Introduced
3/7/24  

Caption

Additional tax imposed on corporations with high principal executive officer to median worker pay ratios.

Impact

If enacted, HF4604 will significantly alter tax obligations for corporations in Minnesota, particularly those that have substantial gaps between executive and worker compensation. The extra revenue generated from this additional tax is expected to contribute to the state budget, potentially funding various social programs aimed at reducing inequality and improving worker welfare. This could empower the state legislature to reinforce economic measures that promote fair compensation and equity in the workplace.

Summary

House File 4604 aims to impose an additional tax on corporations based on the ratio of their highest paid executive's salary to that of their median worker. The bill outlines that corporations with a pay ratio exceeding certain levels will incur progressively higher tax rates, starting from an additional 0.2% for a pay ratio of 50:1 and escalating up to 1.5% for ratios over 500:1. This approach intends to address income inequality by providing a fiscal tool that penalizes corporations with high disparities in pay.

Contention

The bill has sparked debate amongst lawmakers and stakeholders. Supporters argue that the bill is a necessary step towards curbing excessive compensation disparities and enhancing social equity. Critics, however, contend that the additional tax could deter business investment and job creation in Minnesota, particularly among larger corporations that may reconsider their operations in the state under this new financial burden. The discussion highlights a broader ideological divide between those advocating for corporate responsibility and those emphasizing free-market principles.

Companion Bills

No companion bills found.

Previously Filed As

MN SF1936

Additional tax enactment on certain corporations with high principal executive officer to median worker pay ratios

MN HF1041

Corporations with high principal executive officer additional tax imposed to median worker pay ratios, and companies disqualified from receiving state subsidies and grants.

MN HF3444

Corporate franchise tax provisions modified, additional tax imposed on corporations with high principal executive officer to median worker pay ratios, and companies disqualified from receiving state subsidies and grants.

MN SF80

Corporate franchise tax increase application to certain corporations authorization

MN SF1636

Reduced rate provision for certain corporations

MN HF3583

Individual income tax and corporate franchise tax provisions modified, and pollution control surcharge imposed on certain businesses.

MN HF1480

Corporate franchise and unitary taxation; unitary group expanded to foreign corporations.

MN HF1635

Pollution control business surcharge imposed.

MN HF1533

Corporate franchise tax; certain foreign corporations treated as unitary.

MN SF25

Certain conformity provision to federal tax provisions

Similar Bills

No similar bills found.