As America continues its fight against COVID-19, the PACE coalition is dedicated to a robust economic recovery and long-term prosperity for all Americans. This can be achieved by preserving and strengthening the global competitiveness of U.S. workers and businesses. The ability of employers — small, medium, and large — to create American jobs depend on a tax environment that encourages new projects and investments. Recognizing that other countries continue to adapt their tax policies to attract investment and jobs, U.S. leaders should support policies that create a competitive playing field for American workers and avoid policies that would disadvantage American businesses. This includes opposing policies that impose a higher rate of tax on the foreign operations of U.S. companies than faced by their foreign competitors. Such non-competitive policies reduce the ability of American companies to compete in foreign markets and result in fewer jobs at home.