To amend the Internal Revenue Code of 1986 to adjust the rate of income tax of a publicly traded corporation based on the ratio of compensation of the corporation's highest paid employee to the median compensation of all the corporation's employees.

CEO Accountability and Responsibility Act This bill amends the Internal Revenue Code to: (1) increase the corporate income tax rate for publicly traded corporations that pay their chief executive officers or highest paid employees more than 100 times the median compensation of all their U.S. employees, and (2) decrease the rate for publicly traded corporations that pay their chief executive officers or highest paid employees less than 50 times the median compensation of all their U.S. employees.