Sen. Bernie Sanders (I-Vt.) has a bone to pick with corporate tax incentives, and this week he picked it with Microsoft Corp. (NASDAQ:MSFT).

Sanders took to X on Tuesday with a post that laid out the math as he sees it: "Corporate greed is Microsoft making $134 billion in profits last year, receiving $19 billion in tax breaks under Trump, paying a lower federal income tax rate than a nurse and getting rid of 60,000 workers."

He didn't stop at the numbers. Sanders called the argument that tax breaks lead corporations to create jobs "a total scam," directly challenging a justification that gets trotted out whenever business tax incentives come up for debate.

Microsoft did not immediately respond to a request for comment.

Buyouts For 60,000, And A Visa Wrinkle

Sanders' remarks landed right after reports that Microsoft asked roughly 60,000 employees to consider buyouts, citing cost reduction and workforce changes.

The offer is voluntary and aimed at eligible employees at the vice president level or below in selected teams across the U.S., Canada, India and the U.K. Some data center, sales and marketing employees are excluded. The terms mirror standard severance, and the program is designed to help employees who were already thinking about leaving while letting the company reshape its workforce for changing business needs.

This isn't Microsoft's first swing at trimming headcount. The tech giant has cut tens of thousands of jobs in previous layoffs, and its July retirement offer was accepted by more than 30% of the roughly 8,750 eligible employees.

The timing carries an extra wrinkle. Weeks ago, the Trump administration suspended Microsoft and Adobe Inc. (NASDAQ:ADBE) from the Department of Labor's Permanent Labor Certification, or PERM, program, which companies use to sponsor eligible foreign workers for permanent U.S. residency. The move doesn't directly affect current H-1B visa holders, but it restricts a common pathway for skilled foreign workers to secure permanent residency.

Earnings On Deck, With AI In The Spotlight

Microsoft reports fiscal first-quarter earnings Wednesday after the close, and the company has delivered 14 consecutive quarters of double beats through the fourth quarter.

Yorkville Ives analyst Dan Ives expects 800 to 1,000 new U.S. data centers over the next few years, a buildout that positions Microsoft, Amazon.com Inc. (NASDAQ:AMZN) and Alphabet Inc. (NASDAQ:GOOG) (NASDAQ:GOOGL) to benefit from the AI-driven "Fourth Industrial Revolution." He sees Microsoft as the clearest investment opportunity, with Azure growth and the pace at which new capacity gets absorbed serving as key indicators of whether strong demand can justify rising capital spending.

Price Action: Year-to-date, Microsoft's stock has climbed 9.87%. On Tuesday, it closed 0.24% lower at $531.33.