On using tax holidays to ‘pay for’ stuff

From Jaimie Woo in the Huffington Post:

“A strangely popular proposal would give companies a temporary tax holiday, letting corporations bring back their money on paper, or “repatriate” it at an extremely low tax rate, thereby encouraging more corporate tax dodging in the future. The most ridiculous part? Some Members of Congress want to use this tax break that costs money to “pay for” badly needed infrastructure investments. How does that even make sense?“

Our emphasis added. Indeed. A good generic question not just for the United States, the subject of this particular article.