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Permanent. we did this once before in 2004 for an experiment and companies brought home 360 billion and half used for jobs or capitol spending according to the studies. this is a great idea. john chambers said bring home a trillion and not a taxpayer dollar. we should say not a tax forgiveness. they would have to pay 5 or eight percent on this. i understand take it as you can. and get a tax cuts out of these in congress who don t know what they are doing . and don t let the perfect be the enemy of the good. you can do social engineering with the companies. a senate report 150 billion in the 04 tax holiday . 15 companies cut 21,000 jobs and 840 companies took advantage of that. and it didn t increase jobs ....