Volatile Policy Stalls U.S. Aim to Lure Business Tax Refugees Back

Tax attorney Joshua Odintz was featured in Bloomberg Tax article on how policy uncertainty is tempering the impact of the 2025 tax law's pro‑investment incentives. Though a 21 percent corporate rate, enhanced export‑related deductions (FDDEI), and research and development (R&D) benefits make the U.S. competitive on paper, Mr. Odintz noted that companies need stability to justify multiyear investments in plants, intellectual property (IP) relocation and talent. He highlighted recent "seismic changes" in tax and trade policy, immigration constraints (including higher H‑1B and student visa hurdles) and tariff volatility as key factors driving businesses to hedge across jurisdictions until after the 2026 mid-term elections.

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