Corporate Tax elimination for one year. The corporate tax that was paid to the US Government was about $318B. This is less than the $800 Billion stimulus plan. But the key here is to close the loop holes that allow major corporations to avoid paying zero taxes. So for one year zero taxes but you must increase your staff by 25% or you do not get the tax break. You see in the same bill you remove the loop holes and so the companies that are not paying taxes have to hire people in order to not pay taxes.
The census states that 17000 companies in the US have 500 or more employees and employ 20 million people. Now if you take that number and take 25% of it you get 5 million people back to work.
So what happens the next year? You slowly raise the corporate tax rate to 5% then 10% and then 15% where it will stay. My understanding is that this is what a lot of European countries who we are in competition with have is a 15% corporate tax rate.