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Bill > A07454


NY A07454

NY A07454
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
05/03/2019
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 New York tax law to impose an annual tax on companies that are subject to the U.S. Securities and Exchange Commission's pay ratio reporting requirements. The tax rate is 10% of the company's base tax liability if the CEO's compensation is 100 to 250 times greater than the median pay of all employees, or 25% of the base tax liability if the CEO's compensation is 250 times or more greater than the median employee pay. The bill would apply to tax years beginning on or after January 1, 2020.

Committee Categories

Budget and Finance

Sponsors (3)

Last Action

referred to ways and means (on 01/08/2020)

bill text


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