3.0.0 1777 2023-01-11T13:38:36Z 2023-01-11T13:38:36Z Senate S 2017-09-07 115 ssfi00 Finance Committee Senate Standing Referred to 2017-09-07T20:17:30Z 2017-09-07 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2017-09-07 Introduced in Senate IntroReferral 10000 9 Library of Congress B000944 Sen. Brown, Sherrod [D-OH] Sherrod Brown D OH N D000563 Sen. Durbin, Richard J. [D-IL] Richard Durbin D IL J. 2017-09-07 True Taxation Corporate finance and management Employee benefits and pensions Health care costs and insurance Health care coverage and access Poverty and welfare assistance Sales and excise taxes Wages and earnings Taxation 00 2017-09-07 Introduced in Senate 2018-03-09T18:28:31Z 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.

]]> Corporate Responsibility Fee Act of 2017 Display Title Corporate Responsibility Fee Act of 2017 Short Titles as Introduced Corporate Responsibility Fee Act of 2017 Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to impose an excise tax on employers with low-wage employees. Introduced in Senate 2017-09-07T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115s1777is/xml/BILLS-115s1777is.xml 2017-09-07 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.