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When they say "two corporations" they're talking about the federal and state governments they referenced earlier.

It's part of a conspiracy theory that the US government is actually a corporation (and I guess state governments now, too?). The original theory I heard was that they never actually got the 16th amendment to the constitution ratified, so in order to levy income taxes on US citizens they secretly converted the federal government to a corporation and by having a birth certificate you are an employee of the government, rather than a citizen of the country. That's of course all made up and doesn't make any sense when held to 2 seconds of scrutiny, but I've met more than one person who believed it completely.