I do agree that we shouldn't give tax breaks to companies that export jobs. On the other hand, if you cut the tax breaks, and if they decide to keep the jobs here because of that, you're indirectly subsidizing jobs, which isn't always a good thing either.
Ultimately it's a vicious cycle and, quite frankly, I don't know what the solution is. People want cheaper services and goods. Companies ship jobs overseas to cut prices and meet that demand. As a result, people then lose more jobs and can't afford to pay higher prices, so they demand even cheaper prices, which ultimately prompts more job loss.
All I can say is, thankfully, you can't ship most health care jobs overseas.