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Repatriation Bill Would Tax Offshore Profits at 8.75 Percent

Corporate repatriation legislation to be unveiled by Senators Kay Hagan, a North Carolina Democrat, and John McCain, an Arizona Republican, would allow U.S. businesses to bring home offshore profits at an 8.75 percent tax rate.

The rate would drop to 5.25 percent if payrolls expand during 2012, according to a summary of the legislation confirmed by an aide to McCain. The current top corporate tax rate is 35 percent.

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