Finally, we must reform the nation's tax code so American companies are encouraged to create jobs in America. We should look at incentivizing companies to build and expand here at home, rather than abroad. And we must immediately end subsidies to oil companies that are among the most profitable companies ever. That oil companies are subsidized by the taxpayers while making record profits -- and while middle-class Americans are struggling -- makes absolutely no sense. Keeping the earnings and jobs created by American companies at home and ending subsidies will help get us back on the road toward a balanced budget. We must balance the budget, but we've got to do it the right way. And it shouldn't be on the backs of seniors and the middle class.