President Donald Trump’s tax reform plan would give a big break to robots. The plan that Republicans call a “jobs bill” in fact encourages corporations to send work offshore and replace labor with machines, negating Trump’s campaign promise to bring back American jobs. Tax advantages for businesses make up the vast majority of the Senate tax plan, at 60 percent of the total cost. Some of these incentives are structured to incentivize companies to automate and reduce American jobs. “We are creating huge subsidies in our tax code for capital and encouraging employers to use machines instead of labor,” said Daron Acemoglu, an MIT economics professor. Get your unlimited Newsweek trial > The bill includes a provision called “Full and Immediate Expensing” that allows a company to deduct the cost of any new asset right away instead of when it sells the asset or as deductions depreciate over time. That means a company can take out a cheap loan, use it to purchase an expensive machine, and write it off immediately. Some economists argue that this could spur companies to favor automation over jobs and to invest in robots over people. For example, if an employer had the option of…