The tax bill helps employers by lowering the top U.S. corporate tax rate from 35 percent to about 20 percent. The final rate hasn’t been set, but it will be more in line with those of other nations. The bill also takes a big step to encourage companies to repatriate more than $2 trillion in profits that are parked overseas to avoid that 35 percent rate. Companies would get a chance to bring cash home at a one-time rate of about 14 percent. With those changes, companies will invest to grow. Without those changes, U.S. companies are more likely to move out of the country or be acquired by foreign entities.