3.0.0 7721 2023-01-11T13:45:52Z 2023-01-11T13:45:52Z House HR 2020-07-22 116 [Congressional Record Volume 166, Number 129 (Wednesday, July 22, 2020)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. CRAWFORD:H.R. 7721.Congress has the power to enact this legislation pursuantto the following:Article I, Sec. 8, Clause 3The Congress shall have the power to ... to regulatecommerce with foreign nations, and among the several states,and with the Indian tribes.[Page H3693]]]> hswm00 Ways and Means Committee House Standing Referred to 2020-07-22T13:00:45Z 2020-07-22 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2020-07-22 Introduced in House IntroReferral Intro-H 9 Library of Congress 2020-07-22 Introduced in House IntroReferral 1000 9 Library of Congress C001087 Rep. Crawford, Eric A. "Rick" [R-AR-1] Eric Crawford R AR A. "Rick" 1 N Taxation Employee hiring Foreign labor Income tax credits Migrant, seasonal, agricultural labor Unemployment Wages and earnings Taxation 00 2020-07-22 Introduced in House 2021-01-14T14:55:41Z Farm Labor Expansion Act of 2020 or the FLEX Act

This bill allows farmers a new tax credit for 40% of the first-year wages paid to eligible replacement workers. The bill defines an eligible replacement worker as any individual who began a period of unemployment after March 27, 2020, and was receiving unemployment compensation during such period, and performs for the employer substantially the same job functions as temporary agricultural workers.

The bill limits the amount of wages taken into account for any employee for purposes of the credit to $25,000 for all taxable years and terminates the credit two years after the enactment of this bill.

]]> FLEX Act Display Title FLEX Act Short Title(s) as Introduced FLEX Act Introduced in House IH Short Title(s) as Introduced Farm Labor Expansion Act of 2020 Introduced in House IH Official Title as Introduced To amend the Internal Revenue Code of 1986 to allow a refundable credit against tax for farmers who hire unemployed workers. Introduced in House IH Introduced in House 2020-07-22T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr7721ih/xml/BILLS-116hr7721ih.xml 2020-07-22 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.