> New tax cuts to incentivize bringing jobs back to the United States will fail. No new tax provisions can be more generous than the zero percent rate the 2017 law provides for many offshore profits or the loopholes that allow corporations to shift profits to countries with minimal or no corporate income taxes.

And more recently a Democrat bill to remove the tax exemptions

https://www.whitehouse.senate.gov/news/release/in-the-wake-of-trump-tariffs-whitehouse-doggett-reintroduce-bill-to-eliminate-trumps-outsourcing-tax-breaks-that-are-up-for-renewal/