CSR Accountability Bill (2027). Clear standards, transparent steps, and quick enforcement with public results.
This bill sets clear standards. It reduces gamesmanship. It gives the public a fair, timely, and enforceable process.
No. Urgent safety work and court ordered compliance continue with narrow and renewable certifications.
No. The approach is simple. It uses short certifications and public notice backed by independent checks.
No. The focus is on standards, fairness, and better execution. Any costs are covered by savings and recovery of waste.
Section 1. Short Title “This Bill may be cited as the Corporate Social Responsibility and Accountability Bill of 2027.” Section 2. Findings Chronic wage theft, extreme executive-to-worker pay gaps, repeat safety violations, and reckless layoffs harm workers and communities. Explanation: These practices transfer wealth upward and destabilize local economies. Workers lose wages, pensions, and safety, while executives walk away richer. Corporations must not externalize costs onto workers while enriching executives. Explanation: Communities shouldn’t bear the cost of corporate greed. This Bill ensures firms that harm workers or public health pay a financial penalty. Section 3. Corporate Responsibility Surtax Triggers: CEO-to-median worker pay ratio above 50:1. Explanation: If the CEO makes 100 or 200 times the average employee, that’s excessive. This surtax discourages extreme inequality. Final judgments of wage theft. Explanation: If a court or labor agency finds a company guilty of stealing wages, a surtax applies. This punishes theft beyond restitution. Repeat OSHA or EPA violations. Explanation: Chronic polluters or safety violators face higher tax bills. This makes compliance cheaper than violations. Mass layoffs during record profits. Explanation: If a profitable firm cuts jobs, it pays extra. Protects workers from Wall Street-driven downsizing. Mechanics: A surtax of 0.5–5% of income, scaling with severity and repeat offenses. Explanation: Penalty grows with abuse. Small violation = small surtax; chronic bad actor = major financial hit. Applies even if a company reports no taxable profit (assessed against gross receipts and executive comp). Explanation: Prevents firms from dodging penalties by claiming $0 profit. If they can pay executives millions, they can pay their fair share. Section 4. Incentives for Good Actors Tax credits for firms that raise median worker wages. Explanation: Rewards companies that share prosperity with employees. Maintain or increase employment. Explanation: Encourages job retention and stability, discourages mass layoffs. Demonstrate below-industry injury rates. Explanation: Incentivizes safer workplaces. Firms that invest in worker safety save money. Section 5. Private Equity Accountability Deny interest deductions for firms engaging in debt-loading schemes that lead to job cuts, pension losses, or plant closures. Explanation: Ends the PE strategy of “load with debt, strip assets, leave communities in ruins.” No tax breaks for wrecking local economies. Condition favorable tax treatment on demonstrated employment stability and pension protection. Explanation: PE firms only get tax perks if they actually protect jobs, pensions, and long-term company health. Section 6. Standardized Disclosure Require annual public disclosure of CEO-to-worker pay ratios. Explanation: Shines light on inequality and pressures firms to narrow pay gaps. Injury and fatality rates. Explanation: Forces accountability on worker safety; unsafe companies can’t hide their records. Community impact metrics. Explanation: Makes firms report their effect on local jobs, wages, and environment. Communities see the real scorecard. Section 7. Enforcement IRS collects surtaxes via new Schedule CSR. Explanation: Uses existing infrastructure. No new bureaucracy needed. DOL, OSHA, EPA feed violations into IRS database. Explanation: Automatic triggers based on verified violations. Keeps enforcement formula-driven, not political. Government Accountability Office conducts annual independent audit. Explanation: Ensures transparency and prevents selective enforcement. No new agency created. Explanation: Keeps government lean. Relies on existing enforcement with better coordination. Results & ROI Raises Revenue from Bad Actors: Surtaxes scale with severity and repeat offenses. Improves Pay & Safety: Credits reward wage growth, job retention, and safer workplaces. Protects Communities: Curbs debt-loading schemes that wreck pensions and local economies. Transparent Markets: Public pay ratios, injury rates, and community metrics expose chronic violators. Efficient Enforcement: Uses existing IRS/DOL/OSHA/EPA/Government Accountability Office tools - formula-driven, not political. Back to All Bills