Creating a business in America and therefore being a part of the American economy means prioritizing America in your business interests. If you are against that (e.g. willing to undercut American wages by hiring cheaper foreigners), then you should be penalized.

If businesses were free to reap America's rewards without contributing to America's "costs", then America's economy would (continue to) crumble as businesses (continue to) exploit that loophole.

Think of it as a "If you want to use America's resources to thrive, then you should contribute to America's economy" tax.

God is watching--do you honestly see why that policy exists? Or can you still not fathom why the policy is a good idea? Your "white" counterexample is non-nonsensical, primarily because of the Equal Protection clause of the constitution--it has always been illegal/unethical to make a racial distinction...surely this is something you've known since high school gov.