Not according to Apple.
Apple celebrates Trump’s tax cut with $2,500 bonuses for all employees
https://www.bizjournals.com/sanjose/news/2018/01/18/apple-trump-tax-cut-employee-bonuses-aapl.html
Tim Cook: Apple investing billions in U.S. thanks to tax cuts
https://www.axios.com/tim-cook-the-tax-plan-is-1516307596-0dfa1de4-c2d8-46a0-bff9-4d5052115887.html?source=sidebar