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H.R. 2103 114th Congress House

Stop Subsidizing Multimillion Dollar Corporate Bonuses Act

Official title: To amend the Internal Revenue Code of 1986 to expand the denial of deduction for certain excessive employee remuneration, and for other purposes.

Introduced: April 29, 2015 Introduced by: Lloyd Doggett Democratic · Texas See on congress.gov
Taxation Administrative law and regulatory proceduresCorporate finance and managementDepartment of the TreasuryIncome tax deductionsWages and earnings
This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 29, 2015
Referred to the House Committee on Ways and Means.
Apr 29, 2015
Introduced in House
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 Latest action April 29, 2015

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Stop Subsidizing Multimillion Dollar Corporate Bonuses Act

Amends the Internal Revenue Code, with respect to the $1 million limitation on the deductibility of employee compensation, to: (1) extend such limitation to any individual who is a current or former officer, director, or employee of a publicly-held corporation; (2) eliminate the exemption from such limitation for compensation payable on a commission basis or upon the attainment of a performance goal; and (3) make such limitation applicable to all publicly-held corporations that are required by the Securities and Exchange Commission to register securities and provide periodic reports to their investors.

 Related & companion bills 3
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2103: Stop Subsidizing Multimillion Dollar Corporate Bonuses Act. 114th Congress. Open America. https://openamerica.io/bill/114-HR-2103/
MLA
"H.R. 2103: Stop Subsidizing Multimillion Dollar Corporate Bonuses Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-2103/.
Bluebook (legal)
H.R. 2103, 114th Cong. (2026), https://openamerica.io/bill/114-HR-2103/.
Markdown link
[H.R. 2103: Stop Subsidizing Multimillion Dollar Corporate Bonuses Act](https://openamerica.io/bill/114-HR-2103/)
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