When businesses deduct expenses -remove the ability of them to deduct the expense of outsourcing Jobs to foreign countries.
The original idea was that businesses could deduct their labor expenses because employees were already getting taxed via payroll taxes. This was "double dipping".
The problem is that it is not "double dipping" if the employees exist in a foreign country.
Simply remove any tax incentive for businesses and there will be an incentive for them to create jobs in the US.