There is one summary for S.82. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (01/10/2017)

Stop Subsidizing Multimillion Dollar Corporate Bonuses Act

This bill amends the Internal Revenue Code, with respect to the $1 million limitation on the deductibility of employee compensation, to: (1) extend such limitation to any individual who is a current or former officer, director, or employee of a publicly-held corporation; (2) eliminate the exemption from such limitation for compensation payable on a commission basis or upon the attainment of a performance goal; and (3) make such limitation applicable to all publicly-held corporations that are required by the Securities and Exchange Commission to register securities and provide periodic reports to their investors.