As Congress considers changing the corporate tax code, we must make sure manufacturers don’t end up paying for a tax cut tailored for Wall Street and Walmart. Manufacturing is the foundation of our economic strength and faces unique global competition. For corporate tax reform to encourage prosperity and growth, manufacturers must be able to quickly recover the costs of their capital investments, have the flexibility to weather the natural ups and downs of the business cycle, and have the certainty to locate production in the U.S. for the long-term. Our tax code has the power to reshape our economy. Let’s make sure it strengthens our manufacturing sector.