1. Short title This Act may be cited as the Fair Share for Workers Act . 2. Surtax on corporations with significant disparity in employee wages (a) In general Part II of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by redesignating section 12 as section 13 and by inserting after section 11 the following new section: 12. Surtax on corporations with significant disparity in employee wages (a) In general In the case of an applicable corporation, there is hereby imposed (in addition to any other tax imposed by this subtitle) a tax equal to the applicable percentage of taxable income. (b) Applicable corporation For purposes of this section, the term applicable corporation means any corporation which— (1) has gross revenue for the taxable year in excess of $1,000,000,000, and (2) has a wage disparity level in excess of 3,000 percent. (c) Applicable percentage For purpose of this section, the applicable percentage shall be determined as follows: In the case of an applicable corporation with a wage disparity level that is— The applicable percentage is— Over 3,000 percent but not over 5,000 percent 2% Over 5,000 percent but not over 10,000 percent 3% Over 10,000 percent but not over 20,000 percent 4% Over 20,000 percent but not over 50,000 percent 5% Over 50,000 percent but not over 100,000 percent 6% Over 100,000 percent 10%. (d) Wage disparity level For purposes of this section— (1) In general The term wage disparity level means the ratio (expressed as a percentage) of the annual salary of highest compensated officer of the corporation to the median annual salary of all employees of the corporation. (2) Determination of annual salary The annual salary of any officer or employee shall be determined by taking into account the wages (within the meaning of section 3121(a), but determined without regard to any dollar limitation contained in such section) paid to such officer or employee for services performed during the taxable year. In the case of any officer or employee who is not employed for