1. Short title This Act may be cited as the Accountable Capitalism Act . 2. Definitions In this Act: (1) Director The term Director means the Director of the Office. (2) Large entity (A) In general The term large entity means an entity that— (i) is organized under the laws of a State as a corporation, body corporate, body politic, joint stock company, or limited liability company; (ii) engages in interstate commerce; and (iii) in a taxable year, according to information provided by the entity to the Internal Revenue Service, has more than $1,000,000,000 in gross receipts. (B) Aggregation rules All entities treated as a single employer under subsection (a) or (b) of section 52 of the Internal Revenue Code of 1986, or subsection (m) or (o) of section 414 of such Code, shall be treated as 1 entity for the purposes of subparagraph (A). (3) Office The term Office means the Office of United States Corporations established under section 3. (4) Officer The term officer means, with respect to a United States corporation— (A) the president of the United States corporation; (B) the principal operating officer of the United States corporation; (C) the principal accounting officer of the United States corporation or, if the United States corporation does not have such an accounting officer, the controller of the United States corporation; and (D) any vice president in charge of a principal business unit, division, or function of the United States corporation. (5) State The term State means— (A) each of the several States of the United States; (B) the District of Columbia; (C) the Commonwealth of Puerto Rico; (D) Guam; (E) the United States Virgin Islands; (F) American Samoa