Raises the corporate income tax rate above the current 21% for corporations whose CEO (or highest-paid officer) earns more than 50 times the typical worker at the company. The measure defines how to calculate the pay ratio (including a 5‑year averaging rule and special rules for private firms), sets a graduated penalty—expressed as percentage-point increases in the corporate tax rate based on a table—and directs Treasury to write anti-avoidance regulations. The rule applies to tax years beginning after December 31, 2025.