II 118th CONGRESS 1st Session S. 3176 IN THE SENATE OF THE UNITED STATES November 1, 2023 Mr. Whitehouse (for himself, Ms. Warren , and Mr. Merkley ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to impose an excise tax on excessively disparate wages paid to chief executive officers.