1. Short title This Act may be cited as the Corporate Responsibility Fee Act of 2017 . 2. Imposition of excise tax on corporations with low-wage employees (a) In general Subtitle D of the Internal Revenue Code of 1986 is amended by adding after chapter 36 the following new chapter: 37 Corporate responsibility tax Sec. 4511. Imposition of tax. 4511. Imposition of tax (a) In general In the case of an applicable employer who employs a low-wage employee during the calendar year, there is imposed a tax equal to the applicable percentage of the aggregate amount of wages paid by the applicable employer with respect to employment of all employees of the employer during the calendar year. (b) Applicable employer