To prevent companies from sending jobs overseas (that an American citizen can perform), a penalty (tax) should be levied on businesses that is equal to the number of positions they outsource to save on (and thus profit more from): unemployment/payroll taxes, healthcare requirements, and salaries.
For example, Company A sends 9 jobs overseas which can be done by 9 qualified American citizens. If each employee had a salary of $10/hr and worked a 40 hour work week, the company has saved $187,200 a year on salary, alone (forgive my inability to provide payroll/unemployment taxes or healthcare requirements into this example; I'm not an HR or payroll professional). Thus, the penalty (tax) the company is required to pay is $187,200 plus any applicable employer taxes.