Income Disparities Act of 1991

[AI summary unavailable — showing source text] Income Disparities Act of 1991 - Amends the Internal Revenue Code to disallow a trade or business expense deduction for any excessive compensation. Describes excessive compensation as that paid or incurred by an employer for the personal services of an employee which exceeds an amount equal to 25 times the lowest compensation paid or incurred by such employer for the personal services of any other employee.…