Good start, but not quite enough.
The reason these companies offshore is to save money on labor. It needs to be financially painful and ultimately cheaper to reshore. So let's make it financially painful to offshore.
Here's my idea: The offshore workers' wages must also comply with federal wage laws, with a heavy, say 200% penalty tax on the difference between what the offshore workers are being paid and federal minimum wage whenever offshore workers are paid less than federal minimum wage. Then, an additional 50% tax if the roles so offshored are substantially similar to any role laid off or discontinued in the US in the past 5 years, with finally a 250% penalty tax if the company, or any contractor or subcontractors thereunder makes any effort to obfuscate or conceal the wages the offshore people are being paid or any similarity of role or job duties. All of these taxes are to be paid by the company offshoring, and are not to be made up by collecting them from workers' wages, changing prices, or any other accounting trickery.
It needs to be grossly expensive to send jobs overseas, or it will continue to happen.
