No, they would not pay $19.2B. If they could not use the tax loophole, most likely they would reduce their taxable profit by raising wages and R&D. So closing

No, they would not pay $19.2B. If they could not use the tax loophole, most likely they would reduce their taxable profit by raising wages and R&D. So closing the loophole will force companies to raise wages and invest in R&D, instead of keeping it in offshore accounts or giving to the government.