Excessive Pay Capped Deduction Act of 2009 - Amends the Internal Revenue Code to deny employers a tax deduction for excessive compensation paid to any employee. Defines: (1) "compensation" to include wages, salary, fees, commissions, fringe benefits, deferred compensation, retirement contributions, options, bonuses, and property; and (2) "excessive compensation" as the amount by which an employee's compensation exceeds 100 times the average compensation paid to all other employees.