Republicans, with help from a handful of Democrats, used a filibuster to block a measure that would have used the tax code to punish big companies that shut U.S. manufacturing plants and move the jobs overseas. Current tax law allows companies to benefit in a variety of ways when they move jobs overseas, including deducting the costs of closing American plants. The proposed bill would have raised taxes on companies that move manufacturing jobs out of the country and provide a tax incentive for companies that decide to bring them back.
DUMMR.com 
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