Penalize corporations for sending jobs overseas. Provide tax incentives to those who move jobs back to the U.S.

With a mass exodus of jobs outsourced to foreign countries, it is imperative that we reverse this trend and bring these jobs back to the U.S.
We need to immediately begin auditing and penalizing corporations who have moved labor from U.S. soil to foreign soil. This would include tax penalties that would make it cost prohibitive to continue this practice.
At the same time we need to provide these same corporations continued tax incentives for moving these jobs back home.