Though globalization is here and not going away, giving the same tax breaks to corporations that ship American jobs overseas as companies that employ American workers at home is nonsensical. Additionally, the argument that the revenue generated for the government is not enough to be worth the enacting of this legislation should go back and check over this Administration's plans for the National Endowment for the Arts. In this time of so much enthusiasm for "tightening the belt" that we are going to cut out our already minuscule funding for the arts and humanities, any ethical source of funding is worth looking into. And who knows, maybe this will encourage more companies to stay on American soil and employ American workers. Where exactly is the downside here?