Michael McIntyre, tax law professor at Wayne State, spoke about an incentive in the American Jobs Creation Act of 2004, which reduces the tax rate from 35 percent to 5.25 percent on foreign profits that U.S. companies invest at home. An incentive designed to create more jobs in America, McIntyre believes the Act may not be effective in encouraging the creation of new jobs. "I don't think companies have any intention of using this to create jobs in the U.S. They have been very active going offshore."