It is a standard business deduction for the move of the job.

So, if you moved a job from California to Florida, you can take a business deduction. Nobody cares, or has ever really cared, as it is still within the US.

As more and more jobs are outsourced, it has dawned on people that big business is moving jobs to other countries, paying less for labor, and we give them that standard tax deduction. But the person fired in the US is now on unemployment and the person in another country is not paying US taxes.