Us Congress 2023-2024 Regular Session

Us Congress House Bill HB6191

Introduced
11/2/23  

Caption

Curtailing Executive Overcompensation (CEO) Act

Impact

If enacted, the bill would amend the Internal Revenue Code to include a new chapter on pay disparity, introducing a tax on companies with a high salary gap between their executives and employees. The measure introduces a tax equal to 1% of the product of a calculated pay disparity factor, or 1% of gross receipts, making it financially impactful for large corporations to address their wage structures. This shift would encourage companies to align executive compensation more closely with that of their workforce, potentially affecting hiring practices and wage distribution strategies across the nation.

Summary

House Bill 6191, titled the 'Curtailing Executive Overcompensation (CEO) Act', seeks to address issues of income inequality by imposing an excise tax on excessively disparate wages paid to chief executive officers (CEOs) compared to the median wages of their employees. This bill specifically targets applicable employers, defined as those with gross receipts exceeding $100 million in each of the last three years and having paid more than $10 million in wages within the same timeframe. The aim is to establish a more equitable wage structure within large corporations, responding to growing concerns about the widening wage gap between top executives and the average worker.

Contention

There are various viewpoints surrounding the implementation of HB 6191. Proponents argue that the bill is a necessary step towards rectifying systemic pay inequities, fostering a more just economic environment, and incentivizing companies to invest in their employees rather than disproportionately rewarding executives. On the other hand, opponents might argue that such a tax could discourage corporate risk-taking and investment, leading to reduced economic growth and innovation. Additionally, concerns about compliance and the administrative burden associated with tracking employee wages and compensation ratios have been discussed.

Bill_details

The bill's introduction is timely, given the ongoing discussions around economic inequality and corporate responsibility. Its provisions call for regulatory measures to prevent manipulation of the pay disparity factor and highlight the importance of transparency in executive compensation. There is a broader societal conversation about how corporations should balance executive pay with workforce compensation, a theme that is expected to resonate in legislative debates and public discussions.

Companion Bills

US SB3176

Same As Curtailing Executive Overcompensation (CEO) Act

Previously Filed As

US SB3176

Curtailing Executive Overcompensation (CEO) Act

US HB5988

United States-Taiwan Expedited Double-Tax Relief Act

US HB6428

Social Security Disability Insurance Return to Work Act

US HB5908

Strengthening Communities through Summer Employment Act

US HB7235

A Fast-Tracked Executive Rescission Review (AFTER) of Appropriations Act of 2024

US HB7165

Credit for Caring Act of 2024

US HB6439

Pre-Apprenticeship Wrap-around Support Services Fund Act of 2023

US HB6270

State-Based Universal Health Care Act of 2023

US HB9300

Protecting and Preserving Social Security Act

US HB5894

Department of Education Appropriations Act, 2024 Department of Health and Human Services Appropriations Act, 2024 Department of Labor Appropriations Act, 2024

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