Funding universal healthcare with offshore profits?

As the healthcare debate begins, all sorts of interesting schemes and ideas are going to come to light. The one most recently brought to my attention is to make it tougher for U.S.-based companies to compete overseas, which might cost the U.S. jobs here at home.

The Obama administration wants to increase taxes on U.S. business who profit by also doing business abroad. The proposed increase in taxes has prompted some, including Microsoft, to state that the measure would move jobs out of the U.S.

Why does Obama want to raise taxes on businesses to the tune of $200 million?

Of course, to pay for Universal Healthcare!

Not only will the universal healthcare plan, because it is government subsidized, cause small business to chuck existing plans (some which are better), but now we want to pay for it by pushing U.S. jobs overseas?

How, exactly, is this plan going to be good for the U.S. worker again?