Taking away tax incentives for those shipping jobs overseas is simply choosing how and where we give deductions (given this income tax system...I'd prefer a NRST). There is absolutely no reason to reward a company for sacrificing American jobs. If you (generic business) take American jobs overseas, then you may not deduct that entire portion of your business as an expense....go ahead and live on that great profitability that you see beckoning you."
Tariffs are unfair; aid only big business; and punish ordinary Americans. They are especially harmful to consumers of products who aren't covered by the tariff. Ask the South in the 1850s.