Corporations do not have an incentive to repatriate earnings from overseas. This petition seeks giving U.S. based corporations the incentive to receive tax breaks only if the repatriated earnings are used in the continental U.S. for creating new jobs directly or indirectly. Corporations may be eligible by using the repatriated earnings for factory or office construction, research and development, employee training or education, and for purchasing or investing in complementary corporations.



