Allowing U.S. Corporations to bring back money (profits) from foreign countries tax-free in order to pay special dividends will distribute money to shareholders who create jobs and consume goods and services.
The special dividend distributions are not taxed at the corporate level however the dividends are taxed at the individual, institutional or recipient level therefore the government gets some tax revenue and individuals get money to spend on goods and services.
This is a win-win-win situation the economy receives stimulus from the inflow of the tax-free U.S. dollars, the government receives tax revenue on the taxation of dividends and individual shareholders (full disclosure: like me) get much needed cash to pay for groceries. Thank you for reading, many thanks for signing