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SB 405 Signed

Taxes, Excise - As introduced, enacts the "CEO Pay Disparity Tax Act," which imposes a pay disparity surcharge in the amount of an additional 0.1 percent to the standard 6.5 percent excise tax rate on each company whose top executive is paid at least 100 times more than the median income of the company's employees. - Amends TCA Title 67, Chapter 4.

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Legislative Timeline

6 actions
  1. Apr 17, 2026 lower
    Assigned to General Subcommittee of Senate Finance, Ways & Means Committee
  2. Mar 18, 2025 lower
    Refer to Senate Finance, Ways & Means Revenue Subcommittee w/ negative recommendation
  3. Feb 18, 2025 lower
    Refer to Senate F,W&M Revenue Subcommittee
  4. Feb 12, 2025 upper
    Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
  5. Feb 10, 2025 lower
    Introduced, Passed on First Consideration
  6. Jan 28, 2025 lower
    Filed for introduction
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