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S 1777 115th Congress Senate

Corporate Responsibility Fee Act of 2017

Official title: A bill to amend the Internal Revenue Code of 1986 to impose an excise tax on employers with low-wage employees.

Introduced: September 7, 2017 See on congress.gov
Taxation Corporate finance and managementEmployee benefits and pensionsHealth care costs and insuranceHealth care coverage and access
More subjectsShow fewer subjects
Poverty and welfare assistanceSales and excise taxesWages and earnings
This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Sep 7, 2017
Read twice and referred to the Committee on Finance.
Sep 7, 2017
Introduced in Senate
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 Latest action September 7, 2017

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Corporate Responsibility Fee Act of 2017

This bill amends the Internal Revenue Code to impose a specified excise tax on certain employers who employ low-wage employees during the taxable year. A "low-wage" employee is an employee who receives wages from the employer that are less than 218% of the federal poverty line. The bill reduces the amount of the tax for employers who provide certain health and retirement benefits to low-wage employees. Government employers, churches, and church organizations are exempt from the tax.

 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). S. 1777: Corporate Responsibility Fee Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-S-1777/
MLA
"S. 1777: Corporate Responsibility Fee Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-1777/.
Bluebook (legal)
S. 1777, 115th Cong. (2026), https://openamerica.io/bill/115-S-1777/.
Markdown link
[S. 1777: Corporate Responsibility Fee Act of 2017](https://openamerica.io/bill/115-S-1777/)
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