; (ii) the term tax jurisdiction — (I) means a country or a jurisdiction that is not a country but that has fiscal autonomy; and (II) includes a territory or possession of the United States that has fiscal autonomy. (c) Permanent requirements on all corporations receiving Federal aid related to COVID–19 Any corporation that receives Federal aid related to COVID–19 shall permanently comply with the following: (1) Paid leave for workers The corporation shall provide at least 14 days of paid leave to workers (employees and contractors, full-time and part-time) who— (A) are unable to telework; (B) need to be isolated or quarantined to prevent the spread of COVID–19; or (C) need time off to care for the needs of family members. (2) Minimum wage The corporation shall pay each employee (full-time and part-time) of the corporation a wage of not less than $15 an hour, beginning not later than January 1, 2021. (3) Limitation on CEO and executive pay The corporation may not have a CEO to median worker pay ratio of greater than 50 to 1 and no officer or employee of the corporation may received higher compensation than the chief executive officer (or any equivalent position). (d) Requirements on all corporations receiving Federal aid related to COVID–19 until the end of the emergency Any corporation that receives Federal aid related to COVID–19 shall, until the COVID–19 emergency ends, comply with the following: (1) Workforce levels and benefits The corporation shall maintain at least the same workforce levels and benefits that existed before the COVID–19 emergency. (2) Maintenance of worker pay The corporation shall maintain worker (employee or contractor, full-time and part-time) pay throughout the entire duration of the COVID–19 emergency at or above the pay level the worker was earning before the emergency. (3) Maintenance of collective bargaining agreements The corporation may not alter any collective bargaining agreement that was in place at the beginning of the COVID–19 emergency. (e) Enforcement