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S 20 115th Congress Senate

CEO-Employee Paycheck Fairness Act of 2017

Official title: A bill to amend the Internal Revenue Code of 1986 to expand the denial of deduction for certain excessive employee remuneration.

Introduced: January 3, 2017 Introduced by: Van Hollen, Chris Democratic · Maryland See on congress.gov
Taxation Corporate finance and managementEconomic performance and conditionsIncome tax deductionsInflation and pricesWages and earnings
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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
Jan 3, 2017
Read twice and referred to the Committee on Finance.
Jan 3, 2017
Introduced in Senate
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 Latest action January 3, 2017

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

CEO-Employee Paycheck Fairness Act of 2017

This bill amends the Internal Revenue Code to deny a publicly held corporation a tax deduction for the payment of performance-based remuneration in excess of $1 million to any of its current or former officers or directors if such corporation does not meet the pay fairness requirement established by this bill. The pay fairness requirement is satisfied if: (1) the average compensation paid by the employer for all applicable U.S. employees for the taxable year exceeds the inflation and productivity growth adjusted average of such compensation for the preceding taxable year; and (2) the aggregate compensation paid by the employer to or for all applicable employees for the taxable year is not less than the aggregate of such compensation for the preceding taxable year. 

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 20: CEO-Employee Paycheck Fairness Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-S-20/
MLA
"S. 20: CEO-Employee Paycheck Fairness Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-20/.
Bluebook (legal)
S. 20, 115th Cong. (2026), https://openamerica.io/bill/115-S-20/.
Markdown link
[S. 20: CEO-Employee Paycheck Fairness Act of 2017](https://openamerica.io/bill/115-S-20/)
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