The tax incentive is strictly the US coporate tax rate, which at 39.3% is the world's second highest.
I favor lowering the US corporate tax rate and I hope that is Hunter's solution as well. (John Kerry spoke of the same incentives, but his idea would be to tax imports).
Hunter should clear up his positions. When he starts talking about how China is cheating on trade, the impression that is gotten, is that he wants to tax imports.