Could (the Tea party) impose a law that says big companies can't ship jobs overseas, and they give tax bre?

The problem with unemployment in the US seems to be that big companies are shipping jobs overseas since it is cheaper to hire overseas workers (at least by comparison with the US). This is especially since things like safety regulations are more lax in overseas countries and also the companies often have high taxes and the like. Apparently the Tea party seems to think that if we give tax breaks to the big companies, that the companies will therefor hire more people (in the US) since less of their money will have to go to taxes instead. But the sad reality is at this point in time, the big companies would still just ship jobs overseas even if they did get tax breaks, and they likely already have so much money that theyprobably wouldn't even agree to create jobs in this country in exchange for tax breaks. So with that said, my question is could there be a law imposed something to the effect of the government would give tax breaks, possibly even complete tax cuts if need be to big companies in order for them to create more jobs, and they have to create the jobs in this country. In other words they can't ship jobs overseas. Could that be proposed/made into a law without any loopholes such that a company might get around it?