The problem I see with this is you would be asking for an across the board tax deduction for all corporations who do business in the US and then you would have to wait fro companies to send employees out of the country and take there tax deduction away.

I don't see fairly how you can give a tax deduction only to a company who threatens to send employees out of country. It would not be fair to the companies who never have any intention to send there work force out of the US.

I think you are on the right track, but I'm not sure the public is ready for an other across the board tax deduction, let alone to corporations.

Some kind of incentive program for corporations to bring employees back to US like city and state officials do regularly to attract business in there area might be in order.

I need a cup of coffee ;-)