Expressing the sense of Congress that the government should require that all tax benefits or other subsidies afforded to businesses operating in the United States as part of health care reform should be used for investment and job creation within the borders of the United States.

Expresses the sense of the Congress that all government health care tax benefits or subsidies provided in the context of health care reform to businesses operating in the United States be in a form, such as an investment tax credit, that will ensure that the benefits or subsidies are directed toward investment in the United States to promote job creation and the competitiveness of United States industry and agriculture.