Democrats miss mark on outsourcing bill (Sen. Mitch McConnell)

And now, with just three days left in the Democrats’ two-year experiment in expanded government, they want to make a good last impression with a bill that they know has no chance of passing and which they have no interest in passing.

So this is about as pure a political exercise as you can get. And in my view it’s an insult to the millions of Americans who want us to focus on jobs.

Democrats made a very clear choice. They chose to ignore the concerns of the American people and to press ahead with their own agenda over the past year and a half. And now, in the last three days of the session, they’ve decided they can at least pretend to be concerned.

This is nothing short of patronizing.

But in some ways it’s the perfect way to end a session in which the American people have taken a back seat to the Democrats’ big-government agenda.

Now as for the specifics, this bill, even if this were a serious exercise, is a bad idea.

Even the Democratic chairman of the Finance Committee said this bill could hurt American competitiveness.

As a number of my colleagues pointed out yesterday, the way to get U.S. businesses to produce more here isn’t to tax them even further, it’s to stop punishing them with our high corporate tax rate.

If American businesses are going to compete with foreign corporations, we should have competitive tax rates. It’s that simple.

Moreover, the companies this bill targets, by and large, aren’t opening overseas subsidiaries to make products for Americans; they’re moving overseas to serve foreign markets, in addition to the markets they already have in place here, and that creates jobs here in the United States.

So this bill is not a serious attempt to address a problem. It’s a purely political exercise aimed at making a good impression.

Unfortunately, for Democrats, the impression they’ve made over the past year and a half stuck. And for good reason.

U.S. Senate Republican Leader Mitch McConnell delivered the above remarks on the Senate floor Tuesday regarding the Creating American Jobs and Ending Offshoring Act.