The multinational corporations behind the Win America campaign want a tax holiday because they chose to avoid paying their fair share of taxes by stashing much of their money in offshore tax havens.
The problem with their tax avoidance arises when they want to bring that money back in to the U.S./repatriate that money, and they consequently have to pay a statutory tax rate of 35%. To avoid paying the 35% statutory rate, they then, as history has it, initiate a concerted effort to convince Congress to give them a “tax holiday”. A tax holiday which would result in a 5.25% tax rate on the repatriated funds rather than the statutory rate of 35%. That’s quite a hefty savings.