Policy equivalent to tariffs to make it unfavorable to offshore vs hiring onshore talent. I.R.C. §174 implements this concept with an amortization delta between US and non-US based development and R&D cost accounting, for example.

"We can make you come into the office because we say so or we'll just offshore." might be challenging in the current zeitgeist.

https://www.law.cornell.edu/uscode/text/26/174