In March 2004, Boxer offered an amendment to the Federal budget to create a $24 billion jobs reserve fund. The amendment would set aside funds for a variety of investments to improve the economy and create jobs by establishing a manufacturing jobs tax credit for companies that create jobs in the United States, expanding investment in science research and development, providing a tax credit to small businesses to pay for health insurance for their employees, and expanding trade adjustment assistance to help those who lose their jobs because of foreign trade. The Boxer amendment would also end the tax break that companies receive after moving plants overseas.