While tariffs may make people consider where they source their products, corporate income/profits tax has incentives too.

Things like hiring more people, research, development, capital improvements, etc all impact the companies tax bottom line. So in that sense, corporate taxes incentives companies to spend their money instead of hoarding it, using it for executive bonuses, or giving it back to the shareholders.

A vast majority of manufacturers don't source their materials from the US for good reason. Either the US is more expensive or the US supply is completely non-existant. Tariffs aren't going to fix that because domestic suppliers when given a monopoly are not going to magically lower costs and moving production here will take years and cost far more than just continuing to pay the tarrifs.