The American Jobs Creation Act of 2004 permits US companies to repatriate cash from overseas operations at a tax rate of 5.25 percent, rather than the standard 35 percent. The limited-time \"tax holiday\" is turning into the corporate gold rush of 2005. \"Companies are searching for ways to move jobs offshore, and they\'re doing that because of labor costs, not because of any lack of capital,\" says Michael McIntyre, a tax law professor at Wayne State University in Detroit.