This is a hesitant "yay"dependent upon a couple of important revisions to the bill. The idea here is a worthy one but provisions and language need to be tightened up in order to increase the odds good paying jobs will not only be created but also maintained. Firstly, as others have mentioned the credits should only apply to bringing home jobs that were outsourced prior to passage of the bill. Secondly, as also mentioned these need to be verifiable real jobs filled by real workers getting real pay checks. No creative accounting shell games allowed. Finally, I believe the credit should be dispersed over several years rather than an all at once one time credit. If this is not in the bill it should be added. Otherwise companies will shift jobs back just long enough to cash in then move them right back out for the cheap labor. They should be required to verify the jobs they are given credit for continue to exist and be filled and paying a living wage over multiple years in order to obtain the full credit allowed. It pretty much galls me to give tax breaks in any form to corporations but if the bill were cleaned up a bit to insure companies aren't able to slip through existing loopholes with cash in hand it could be worth it to bring good jobs home to American workers. Most importantly, regardless whether this bill passes and credits are given to bring jobs home the tax incentives for outsourcing need to be eliminated. It's one thing to incentivize doing the right thing, but quite another to reward doing the wrong thing.