Representative Shelley Berkley, a Nevada Democrat, is the latest lawmaker to consider legislation allowing multinational companies to send offshore profits to the U.S. at a reduced tax rate.

Her proposal, which was confirmed yesterday by Berkley's communications director, David Cherry, would allow companies to return profits to the U.S. at a 25 percent tax rate, 10 percentage points below the maximum statutory rate. Most companies publicly supporting a holiday, such as Duke Energy Corp., have spoken favorably of the 5.25 percent rate that is being offered by Representative Kevin Brady, a Texas Republican.

Berkley's openness is a sign of further thawing in Democratic opposition to a repatriation holiday, which they have argued would be a giveaway to companies that wouldn't have to use the money to create jobs. As recently as 2009, 48 members of the Senate Democratic caucus opposed a proposed repatriation holiday.