Sec. 9708. EXPANSION OF LIMITATION ON EXCESSIVE EMPLOYEE REMUNERATION

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## SEC. 9708 EXPANSION OF LIMITATION ON EXCESSIVE EMPLOYEE REMUNERATION **[**[26 U.S.C. 162](/us/usc/t26/s162)**]** Paragraph

(3)of section 162(m) of the Internal Revenue Code of 1986 is amended— ####

(1)by redesignating subparagraph

(C)as subparagraph (D), ####

(2)by striking “or” at the end of subparagraph (B), ####

(3)by inserting after subparagraph

(B)the following new subparagraph: > > ##### “(C) > > in the case of taxable years beginning after December 31, 2026, such employee is among the 5 highest compensated employees for the taxable year other than any individual described in subparagraph

(A)or (B), or” > , and ####

(4)by striking “employee” in subparagraph (D), as so redesignated, and inserting “employee described in subparagraph

(A)or (B)”. ## Subtitle I Child Care for Workers

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U.S. Code

Trade or business expenses
§ 162

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Sec. 9708

EXPANSION OF LIMITATION ON EXCESSIVE EMPLOYEE REMUNERATION

U.S.C.§ 162

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