President Joe Biden is trying to break a logjam with Republicans on how to pay for infrastructure. : President Joe Biden is trying to break a logjam with Republicans on how to pay for infrastructure improvements, proposing a 15% minimum tax on corporations and the possibility of revenues from increased IRS enforcement as a possible compromise. The offer was made Wednesday to Republican Sen. Shelley Moore Capito of West Virginia as part of the bipartisan negotiations and did not reflect a change in Biden's overall vision for funding infrastructure.