If part of the plan for America's recovery is to LOWER the corporate tax rates, this new policy should EXCLUDE any corporation or company that outsources jobs anywhere outside the 50.
Companies that sell over 20% (negotiable percentage) of goods manufactured from other countries shall also be excluded from the lower tax rate.
Additionally, the exclusion from lower taxes should be extended to those companies that have annual incomes over $500,000 (negotiable amount) and do not pay their employees a living wage.
If the only way a large business can succeed is by paying poverty level wages with no benefits, then the business is not practical and is not a successful business model.