18, United States Code. (B) Covered compensation amount For purposes of subparagraph (A), the covered compensation amount with respect to any responsible executive is the largest amount of annual wages (as defined in section 3121(a), determined without regard to any dollar limitation contained in such section) of the responsible executive with respect to services performed for the covered reporting entity during the 3-year period preceding the year to which the specified annual data protection report relates. (c) Definitions For purposes of this section— (1) Covered reporting entity (A) In general The term covered reporting entity means any covered entity (as defined under section 2 of the Mind Your Own Business Act of 2019 ) which is required to file a specified annual data protection report. (B) Aggregation rules For purposes of this paragraph, all covered entities who are treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as one person. (2) Responsible executive For purposes of this subsection, the term responsible executive means, with respect to a covered reporting entity, any of the following officers: (A) The chief executive officer. (B) The chief privacy officer (or equivalent thereof). (3) Specified annual data protection report The term specified annual data protection report means the report required to be filed under section 5(a) of the Mind Your Own Business Act of 2019 . . (b) Clerical amendment The table of chapters for subtitle D of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Chapter 50A—Failure To certify data protection reports . 14. No preemption Nothing in this Act may be construed to preempt any State law.