US President Barack Obama is proposing an ambitious six-year, $US478 billion ($A616.22 billion) public works program of highway, bridge and transit upgrades.
White House officials said half would be paid by a one-time mandatory tax on profits that US companies have amassed in other countries.
Under Obama's proposal, US companies would pay a 14 per cent tax on up to $US2 trillion in estimated earnings they have accumulated overseas.
The proposal is part of a broader tax overhaul to lower corporate tax rates.
The proposal will be included in Obama's budget that's set for release on Monday.
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It builds on an idea that the administration has pushed since 2013, and is intended to jump-start discussions with congress on how to modernise infrastructure that is badly in need of repair.
