1. Short title This Act may be cited as the Corporate Accountability Act . 2. Requirements on all corporations receiving Federal aid related to COVID–19 (a) In general The CARES Act ( Public Law 116–136 ) is amended by inserting after section 4029 the following: 4030. Requirements on all corporations receiving Federal aid related to COVID–19 (a) In general Any corporation that receives Federal aid related to COVID–19 shall, during the covered period, comply with the following: (1) Paid leave for workers The corporation shall provide at least 14 days of fully-paid leave to all workers. (2) Minimum wage (A) In general The corporation shall pay each employee (including full-time, part-time, and tipped employees) of the corporation a wage of not less than $15 an hour, beginning not later than January 1, 2021. (B) Sense of Congress It is the sense of the Congress that each corporation described under subparagraph (A)— (i) should meet the minimum wage requirements described under subparagraph (A) before January 1, 2021, if the corporation is able; and (ii) should ensure that other companies with respect to which the corporation contracts also pay their employees the minimum wage described under subparagraph (A). (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). (b) Enforcement; rulemaking The Securities and Exchange Commission shall have the authority to enforce this section and may issue such rules as may be necessary to carry out this section. (c) Definitions In this section: (1) CEO to median worker pay ratio With respect to an corporation, the term CEO to median worker pay ratio means the ratio of— (A) the annual total compensation, including salary, equity, and any other form of compensation of the chief executive officer (or any equivalent position) of the corporation