claim: the federal tax code has "loopholes that are giving incentives for companies that are shipping jobs overseas."
author: barack obama
evidence_1: oct 10, 2012 ... q: do companies get a tax break for shipping u.s. jobs overseas? ... “there are  no special tax provisions that provide incentives to move overseas, but, ... tax  code has long allowed u.s. corporations doing business abroad to ...
evidence_2: sep 16, 2014 ... the internal revenue code is lengthy and complicated (an ... there is no tax  break or loophole that addresses outsourcing or insourcing jobs specifically. ...  expanding abroad, so there has to be some business incentive, too.
evidence_3: while removing deductions for shipping jobs overseas and encouraging  insourcing. ... loopholes that encourage the shifting of jobs and shielding of  profits overseas. the ... tax, a lower rate for american manufacturing, and a  simpler, broader tax code. ... back into the united states to help companies bring  jobs home.
evidence_4: oct 4, 2012 ... pundits on both sides give romney edge in first debate as ... "but i also want to  close those loopholes that are giving incentives for companies that are shipping  jobs ... "never heard of tax breaks for companies that ship jobs overseas? ...  piece of the tax code that obama could have been referencing.
evidence_5: feb 11, 2011 ... the current u.s. corporate tax code incentivizes companies to move their ... the  debate over outsourcing--the effect it has on u.s. job creation, and the tax ... to  move back to the united states, while closing corporate tax loopholes that ...  legislation to eliminate tax breaks that ship jobs overseas (thehill).