[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4821 Introduced in House (IH)]






108th CONGRESS
  2d Session
                                H. R. 4821

      To amend the Internal Revenue Code of 1986 to allow certain 
  agricultural employers a credit against income tax for a portion of 
                wages paid to nonimmigrant H-2A workers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 13, 2004

  Mr. Gordon introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
      To amend the Internal Revenue Code of 1986 to allow certain 
  agricultural employers a credit against income tax for a portion of 
                wages paid to nonimmigrant H-2A workers.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. CREDIT FOR EMPLOYMENT OF H-2A WORKERS.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to business related 
credits) is amended by adding at the end the following new section:

``SEC. 45G. CREDIT FOR EMPLOYMENT OF H-2A WORKERS.

    ``(a) General Rule.--For purposes of section 38, the H-2A worker 
credit for any taxable year shall be an amount equal to 10 percent of 
the aggregate H-2A worker amounts with respect to H-2A workers employed 
by the taxpayer during such taxable year.
    ``(b) H-2A Worker Amount.--For purposes of this section, the term 
`H-2A worker amount' means, with respect to any employee of the 
taxpayer--
            ``(1) the aggregate number of hours of agricultural labor 
        and services (within the meaning of section 101(a)(15)(H) of 
        the Immigration and Nationality Act) for which such employee 
        was compensated by the taxpayer during the taxable year, 
        multiplied by
            ``(2) the excess (if any) of--
                    ``(A) the hourly wage rate required to comply with 
                the requirement of section 218(a)(1)(B) of the 
                Immigration and Nationality Act with respect to such 
                employee, over
                    ``(B) the greater of--
                            ``(i) the hourly Federal minimum wage rate 
                        (applicable under section 6 of the Fair Labor 
                        Standards Act of 1938), and
                            ``(ii) the applicable hourly minimum wage 
                        rate specified under State law for the State in 
                        which the H-2A worker is employed.
    ``(c) H-2A Worker.--For purposes of this section, the term `H-2A 
worker' has the meaning given such term in section 218(i)(2) of the 
Immigration and Nationality Act.''.
    (b) Denial of Double Benefit.--Subsection (a) of section 280C of 
such Code is amended by inserting ``45G(a),'' after ``45A(a),''.
    (c) Credit Treated as Business Credit.--Subsection (b) of section 
38 of such Code is amended by striking ``plus'' at the end of paragraph 
(14), by striking the period at the end of paragraph (15) and inserting 
``, plus'', and by adding at the end the following:
            ``(16) the H-2A worker credit determined under section 
        45G(a).''.
    (d) Clerical Amendment.--The table of sections for subpart D of 
part IV of subchapter A of chapter 1 of such Code is amended by adding 
at the end the following:

``45G. Credit for employment of H-2A workers.''.
    (e) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2003.
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