Outsourcing and the US Economy

In the article titled "What Global Sourcing Means for U.S. IT Workers and for the U.S. Economy" in the July 2004 issue of the Communication of the ACM, author Catherine L. Mann argues that "A human-capital-investment tax credit would give workers and the firms the incentive they need to generate and upgrade U.S.-based IT skills to fill the need for more local IT workers."
Several questions would immediately arise in one's mind:

1. How many companies are already doing it?
2. Has the necessary legislation already been created? If not, where is the activity towards creating such a legislation?

Let us hope that part of the thinking during the 2004 Presidential campaign would begin to address this particular problem.