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.
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Read twice and referred to the Committee on Finance.
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.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 1777: Corporate Responsibility Fee Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-S-1777/
"S. 1777: Corporate Responsibility Fee Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-1777/.
S. 1777, 115th Cong. (2026), https://openamerica.io/bill/115-S-1777/.
[S. 1777: Corporate Responsibility Fee Act of 2017](https://openamerica.io/bill/115-S-1777/)