1. Disallow expense deduction for foreign contracted labor. Deduction only available to companies providing W2 contracted labor. 2. Eliminate 1099 independent contractors: All human resources and laborers must be W2. 3. Provide a tax credit of 20% up to $20K for each full time W2 employee. 4. IRS penalty of 300% for violations + interest. This will create a tax incentive to hire full time US workers with a tax credit to cover benefits. The tax credit is cheaper than unemployment and public aide plus the worker's income generates income tax and spending. A $50K US worker provides approx $65K in deductions + $10K tax credit. A $20K offshore contract is paid from post tax dollars. A $20K US W2 contractor is 100% deductible. Levels the playing field. Corporations with nexus in the USA should be required to report and pay taxes on world wide income including all subsidiary and related companies to the US just like US citizens. Just doesn't seem fair that we have all of these hoops for foreign individuals to jump through in order to work or live in the US but any foreigner can own, open and operate a US based business for under $500.