Us Congress 2023-2024 Regular Session

Us Congress House Bill HB7041

Introduced
1/18/24  

Caption

Tax Excessive CEO Pay Act of 2024

Impact

The enactment of HB7041 could create substantial changes in corporate behavior regarding executive compensation. It seeks to incentivize corporations to reduce the pay disparity and ensure that pay practices are more aligned with the average employee's earnings. The bill is also positioned to raise federal revenue, which could be redirected towards various social programs or used to alleviate the tax burden on lower and middle-income households. However, the long-term economic impacts are still undetermined and will depend on the corporate responses to the tax adjustments.

Summary

House Bill 7041, also known as the Tax Excessive CEO Pay Act of 2024, proposes an amendment to the Internal Revenue Code of 1986 that intends to impose an increased corporate tax rate on enterprises exhibiting a significant disparity in pay between their highest compensated employee and the median employee compensation. Specifically, if a corporation's pay ratio exceeds 50 to 1, the corporate tax rate will be escalated. This legislation aims to address income inequality by holding corporations accountable for excessive compensation practices, thereby encouraging more equitable pay distributions among employees.

Contention

Experts and legislators are divided on the potential effectiveness and repercussions of HB7041. Proponents argue that the bill will deter excessive CEO pay and promote fairer wages, contributing to reducing the wealth gap and enhancing the overall economic health of communities. In contrast, critics express concerns that imposing higher tax rates on corporations with high pay ratios could lead to unintended consequences like reduced hiring, layoffs, or limiting business investment and growth, which could ultimately affect job creation and economic stability.

Companion Bills

US SB3620

Same As Tax Excessive CEO Pay Act of 2024

Previously Filed As

US SB3620

Tax Excessive CEO Pay Act of 2024

US HB1284

CEO Accountability and Responsibility Act

US HB2534

Paying a Fair Share Act of 2025

US SB1243

Paying a Fair Share Act of 2025

US HB7749

Ultra-Millionaire Tax Act of 2024

US HB2266

RETIREES FIRST Act Reducing Excessive Taxation and Inefficiencies by Reforming Elder Exemptions to Support Fairness, Inflation Relief, and Simpler Taxes Act

US SB1173

Paying a Fair Share Act of 2023

US HB6191

Curtailing Executive Overcompensation (CEO) Act

US HB3264

RAISE Act of 2023 Respect, Advancement, and Increasing Support for Educators Act of 2023

US HB1611

RAISE Act of 2025 Respect, Advancement, and Increasing Support for Educators Act of 2025

Similar Bills

No similar bills found.