as necessary to prevent avoidance of the purposes of this section, including regulations to prevent the manipulation of the pay disparity factor by changes to the composition of the workforce (including by using the services of contractors rather than employees). . (b) No deduction from income taxes Section 275(a)(6) of the Internal Revenue Code of is amended by inserting 50B, after 50A, . (c) 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 50B—Pay disparity . (d) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.