Outsourcing Bleg

I have nagging doubts that I may have mentioned this before, but I don’t think so.  Anyway, Obama repeatedly talks about tax cuts for corporations that move jobs overseas–he promises that he’ll end these tax breaks. Awhile ago, the question began bothering me: what exactly are the tax breaks has in mind? I’m inclined to doubt the implication that there is a special tax cut just for companies that outsource workers.  Does he mean he’d remove existing tax breaks from companies that do this? If so, how to decide which breaks are included? In any case, this seems like a weird sort of proposal–does anyone know the substance of it?

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