In exchange for shifting to a territorial system and reducing the tax rate, the federal government could tax all of these untaxed past earnings at a low rate to be paid over a ten-year period. Companies would then be free to repatriate their pre-existing earnings without paying any additional tax, while future foreign earnings could, as in other countries, be repatriated by paying a low 5% tax.
美国公司坐拥巨量海外利润，从未按照美国税法缴过税，因此改变税收制度甚至有可能带来税收收入净增。作为将税收制度改为领土原则以及降低税率的交换条件，联邦政府可以按照较低的税率，在十年的时间里对未纳税历史盈余课税。此后，公司将可以把税前盈余回回国内而不必缴纳任何其他税收，与此同时，和其他国家一样，未来外国盈余汇回国内的税率降到5%。