Michael Mclntyre, Wayne State law professor, said an incentive in the American Jobs Creation Act of 2004 reduces the tax rate on foreign profits that U.S companies invest at home from 35 percent to 5.25 percent. Critics are questioning whether or not companies will use the money to create jobs or for other unintended purposes such as buying back their company stock. "I don't think companies have any intention of using this to create jobs in the U.S.," said McIntyre.