Tax breaks are generally always bad if targeting specific industries and companies (cronyism anyone?), but this is protectionist nonsense. You wouldn't be mad if a Hawaiian company (with limited land space) outsourced stuff to Montana, or a New York company (where people are jerks) outsourced customer service to Utah. That's because those places have comparative advantages. You aren't going to get a thriving economy and peace by forcing all production to take place within America's borders either. Just look at countries that try (Venezuela is the prime and current example). It doesn't work. Companies should feel free to open offices and conduct business where they think they can maximize value. Other countries may have advantages over us (lower labor costs, better access to resources, shipping and supply-chain advantages, etc.) and companies should use those. If you don't like it, then boycott.