Protect American jobs by imposing higher taxes on American companies that outsource jobs to other countries.

Impose a tax penalty on American based companies that outsource jobs to foreign countries such that it will no longer be cost effective to do so. In addition, services provided by offshore resources should have service tariffs imposed. Through these actions, current American jobs would be better protected from being replaced with offshore employment. This could also create jobs in the United States and reverse the foreign outsourcing trend. As a result, the unemployment rate would drop, providing additional tax revenue and less burden on entitlement programs.