Offshore relocation by major U.S. corporations costs U.S. workers jobs and the U.S. government considerable amounts of taxes. On the other hand, the United States' corporate tax rate of about 30 percent is higher than that in many other developed countries and put U.S. incorporated businesses at a competitive disadvantage.

Should the U.S. Congress pass a law limiting the ability of U.S. corporations to re- incorporate elsewhere if they want to continue significantly operating in the United States?