Currently corporations making profits overseas do not need to pay income taxes if the profits are not returned to the United States. However, this encourages corporations to export jobs and capital infrastructure overseas and builds other countries, not the United States.
The government needs to look at the tax code. Reduce incentives for corporations to export jobs and money to other countries. Tax profits made outside of the US double. Tax money returned from foreign operations to the United States 1/2 of the taxes owed. Be creative in constructing tax rules that benefit the US.
Bring back jobs and money for investment in the UnitedStates.