This bill seeks to amend the Internal Revenue Code of 1986 by imposing an additional corporate tax on companies exhibiting a high ratio of executive to median worker compensation. Specifically, it targets corporations where the pay of the CEO or highest-paid employee is more than 50 times that of their median worker. The legislation defines this "pay ratio" using a 5-year annualized average, based on existing SEC regulations, and extends its application to certain large private corporations with average annual gross receipts of at least $100,000,000. The proposed tax increase is structured as a **penalty** added to the standard 21 percent corporate tax rate, with the magnitude of the increase escalating based on the severity of the pay disparity. For instance, a pay ratio between 50:1 and 100:1 would incur a 0.5 percentage point increase, while a ratio exceeding 500:1 would result in a 5 percentage point increase. The Secretary of the Treasury is also directed to issue regulations to prevent companies from avoiding this tax by manipulating their workforce composition, such as by using contractors instead of employees. These provisions are slated to take effect for taxable years beginning after December 31, 2025.