The bills also differ on the tax rates they’d apply to multinational
companies’ accumulated offshore earnings. The House bill would tax those
profits at 14 percent for earnings held as cash and 7 percent for less-
liquid assets. The revised Senate bill contains a lengthy section that has
no direct mention of the rates, but a person familiar with the Senate plan
said they’d be 14.5 percent for cash and 7.5 percent for less-liquid assets.
跨国科技公司受影响最大，大比资金会回流美国。
