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Bill > S01659


NY S01659

NY S01659
Requires that certain companies pay an annual tax if the chief executive receives compensation 100 to 250 times greater than the median pay of all their employees.


summary

Introduced
01/15/2019
In Committee
01/08/2020
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

2019-2020 General Assembly

Bill Summary

AN ACT to amend the tax law, in relation to imposing a tax related to executive compensation The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1

AI Summary

This bill amends the tax law to impose an annual tax on companies subject to the U.S. Securities and Exchange Commission's (SEC) pay ratio reporting requirements. The tax rate is 10% of the company's base tax liability if the company reports a pay ratio of at least 100 to 1 but less than 250 to 1, or 25% of the base tax liability if the company reports a pay ratio of 250 to 1 or greater. The bill applies to tax years commencing on or after January 1, 2020.

Committee Categories

Budget and Finance, Government Affairs

Sponsors (7)

Last Action

REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS (on 01/08/2020)

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