American jobs

If I understand President Trump's proposal correctly, he wants to encourage American companies to employ more Americans. He has made many comments about extra taxes on companies who move their manufacturing out of the country. However, monitoring and enforcement of this action would be expensive and labor-intensive. In addition, there has been many articles opposing this idea because of the probability that it may cause consumer prices to rise. My suggestion is that the tax code be modified so that the tax deduction for employee salaries and benefits would be increased for employees who are American citizens and decreased for employees who are not American citizens. The actual percentages could be whatever the congress deems appropriate, but just to clarify my suggestion, I would propose the following:

The tax deduction could be calculated as follows: An additional tax deduction would be allowed for the percentage of American citizens employed by a company. For instance, the following example can clarify the idea. If a company has 100 employees of which 65 are American citizens the tax deductions would be as follows:

Total Employee salary/benefit deduction = total expenditures for all employee salaries and benefits.

Additional American deduction = 65% of the Total Employee salary/benefit deduction above.

In this example, an American company would be able to write off more employee expenses than they actually incurred, but the calculation of the deductions could be modified to have the tax deductions more closely track the company's actual expenses.

This proposal would have several positive points to recommend it. First of all, the calculation of the tax deduction change would be simple to implement, and easy to monitor. Secondly, it addresses another problem which President Trump's proposal does not address. That problem is where American companies keep their facilities in America, but they import foreign employees to supplant American workers here on American soil.