232 
tion 11(c) of the Occupational Safety and 
Health Act of 1970. 
(G) Workforce compensation and incen-
tives, including information about— 
(i) total workforce compensation, in-
cluding disaggregated information about 
compensation for full-time, part-time, and 
contingent workers; 
(ii) policies and practices about how 
performance, productivity, and sustain-
ability are considered when setting pay and 
making promotion decisions; and 
(iii) policies and practices relating to 
any incentives and bonuses provided to em-
ployees below the named executive level 
and any policies or practices designed to 
counter any risks create by such incentives 
and bonuses. 
(H) Workforce recruiting, including infor-
mation about the quality of hire, new hire en-
gagement rate, and new hire retention rate. 
(4) ENVIRONMENTAL, SOCIAL, AND
GOVERN-
ANCE DISCLOSURES.—With respect to an accelerated 
filer, the disclosures required under this paragraph 
are disclosures that satisfy the recommendations of 
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PAMTMANN on DSKBC07HB2PROD with BILLS
233 
the Task Force on Climate-related Financial Disclo-
sures of the Financial Stability Board as reported in 
June, 2017. 
(5) FEDERAL AID DISCLOSURES.—With respect 
to an accelerated filer, the disclosure required under 
this paragraph is a description of how the Federal 
aid related to COVID–19 received by the corporation 
is being used to support the corporation’s employees. 
(6) DISCLOSURES OF FINANCIAL PERFORMANCE 
ON A COUNTRY-BY-COUNTRY BASIS.— 
(A) IN GENERAL.—With respect to an ac-
celerated filer, the disclosures required under 
this paragraph are the following: 
(i) CONSTITUENT
ENTITY
INFORMA-
TION.—Information on any constituent en-
tity of the corporation, including the fol-
lowing: 
(I) The complete legal name of 
the constituent entity. 
(II) The tax jurisdiction, if any, 
in which the constituent entity is resi-
dent for tax purposes. 
(III) The tax jurisdiction in 
which the constituent entity is orga-
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PAMTMANN on DSKBC07HB2PROD with BILLS
234 
nized or incorporated (if different 
from the tax jurisdiction of residence). 
(IV) The tax identification num-
ber, if any, used for the constituent 
entity by the tax administration of the 
constituent entity’s tax jurisdiction of 
residence. 
(V) The main business activity or 
activities of the constituent entity. 
(ii) TAX JURISDICTION.—Information 
on each tax jurisdiction in which one or 
more constituent entities is resident, pre-
sented as an aggregated or consolidated 
form of the information for the constituent 
entities resident in each tax jurisdiction, 
including the following: 
(I) Revenues generated from 
transactions with other constituent 
entities. 
(II) Revenues not generated from 
transactions with other constituent 
entities. 
(III) Profit or loss before income 
tax. 
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PAMTMANN on DSKBC07HB2PROD with BILLS
235 
(IV) Total income tax paid on a 
cash basis to all tax jurisdictions. 
(V) Total accrued tax expense re-
corded on taxable profits or losses. 
(VI) Stated capital. 
(VII) Total accumulated earn-
ings. 
(VIII) Total number of employ-
ees on a full-time equivalent basis. 
(IX) Net book value of tangible 
assets, which, for purposes of this sec-
tion, does not include cash or cash 
equivalents, intangibles, or financial 
assets. 
(iii) SPECIAL
RULES.—The informa-
tion listed in clause (ii) shall be provided, 
in aggregated or consolidated form, for any 
constituent entity or entities that have no 
tax jurisdiction of residence. In addition, if 
a constituent entity is an owner of a con-
stituent entity that does not have a juris-
diction of tax residence, then the owner’s 
share of such entity’s revenues and profits 
will be aggregated or consolidated with the 
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PAMTMANN on DSKBC07HB2PROD with BILLS
236 
information for the owner’s tax jurisdiction 
of residence. 
(B) DEFINITIONS.—In this paragraph— 
(i) the term ‘‘constituent entity’’ 
means, with respect to an accelerated filer, 
any separate business entity of the acceler-
ated filer; 
(ii) the term ‘‘tax jurisdiction’’— 
(I) means a country or a jurisdic-
tion that is not a country but that has 
fiscal autonomy; and 
(II) includes a territory or pos-
session of the United States that has 
fiscal autonomy. 
(c) PERMANENT REQUIREMENTS ON ALL CORPORA-
TIONS RECEIVING FEDERAL AID RELATED TO COVID– 
19.—Any corporation that receives Federal aid related to 
COVID–19 shall permanently comply with the following: 
(1) PAID LEAVE FOR WORKERS.—The corpora-
tion shall provide at least 14 days of paid leave to 
workers (employees and contractors, full-time and 
part-time) who— 
(A) are unable to telework; 
(B) need to be isolated or quarantined to 
prevent the spread of COVID–19; or 
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