1. Short title This Act may be cited as the Stop Subsidizing Multimillion Dollar Corporate Bonuses Act . 2. Expansion of denial of deduction for certain excessive remuneration (a) In general (1) Expansion Section 162(m) of the Internal Revenue Code of 1986 is amended— (A) by striking applicable employee remuneration each place it appears in paragraphs (1), (4), and (5)(E) and inserting applicable remuneration ; (B) by striking covered employee each place it appears in paragraphs (1) and (4) and inserting covered individual