,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #ggba  ,,in ,,the ,,house ,,of  
,,representatives  ,july #bb1 #bjbj ,mr4
 ,crawford introduced the following     
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to allow a refundable   
credit against tax for farmers who hire 
unemployed workers4  #a4 ,short title   
,this ,act may be cited as the ,farm    
,labor ,expansion ,act of #bjbj or the  
,,flex ,act4  #b4 ,displaced farm worker
 credit  7a7 ,in general ,subpart ,c of 
part ,,iv of subchapter ,a of chapter #a
 is amended by inserting before section 
#cg the following new section3  #cf;,c4 
,displaced farm worker credit  7a7 ,in  
general ,in the case of a taxpayer      
engaged in the trade or business of     
farming1 there shall be allowed as a    
credit against the tax imposed by this  
subtitle an amount equal to #dj percent 
of the qualified first-year wages of an 
eligible replacement worker4  7b7       

,definitions and special rules ,for     
purposes of this section--  7#a7        
,qualified first-year wages  7,a7 ,in   
general ,the term qualified first-year  
wages means1 with respect to an eligible
 replacement worker1 wages attributable 
to service rendered during the #a-year  
period beginning with the day the       
individual begins work for the employer4
  7,b7 ,wages ,the term wages has the   
meaning given to such term by section   
#ccjf7;b7 7determined without regard to 
any dollar limitation contained in such 
section74  7,c7 ,limitation ,the amount 
of wages taken into account with respect
 to any employee for all taxable years  
shall not exceed #be1jjj4  7#b7         
,eligible replacement worker ,for       
purposes of this section1 the term      
eligible replacement worker means any   
individual who--  7,a7 began a period of
 unemployment after ,march #bg1 #bjbj1  
and during which time the individual was
 receiving unemployment compensation    
under ,state or ,federal law1 and  7,b7 

performs for the employer substantially 
the same job functions as an ,h-#b;,a   
worker taken into account under         
paragraph 7#d74  7#c7 ,h-#b;,a worker   
,the term ,h-#b;,a worker means a       
nonimmigrant described in section       
#aja7;a77#ae77;,h77ii77a7 of the        
,immigration and ,nationality ,act 7#h  
,u4,s4,c4 #aaja7;a77#ae77;,h77ii77a774  
7#d7 ,limitation on number of workers   
taken into account ,the number of       
eligible replacement workers taken into 
account under this section1 shall not   
exceed the average number of ,h-#b;,a   
workers employed by the taxpayer during 
the preceding taxable year4  7#e7       
,controlled groups and common control   
,all persons which are treated as a     
single employer under subsections 7a7   
and 7b7 of section #eb shall be treated 
as a single taxpayer for purposes of    
this section4  7#f7 ,application of     
other rules ,rules similar to the       
following rules shall apply for purposes
 of this section3  7,a7 ,section #ea7;i7

 7relating to certain individuals       
ineligible74  7,b7 ,section #ea7k7      
7relating to treatment of successor     
employers2 treatment of employees       
performing services for other persons74 
7c7 ,termination ,no credit shall be    
allowed under this section with respect 
to any wages paid more than #b years    
after the date of the enactment of this 
section4  4  7b7 ,conforming amendments 
7#a7 ,section #fbaa7;b77#d77;,a7 is     
amended by inserting #cf;,c1 after      
#cf;,b14  7#b7 ,paragraph 7#b7 of       
section #acbd7;b7 of title #ca1 ,united 
,states ,code1 is amended by inserting  
#cf;,c1 after #cf;,b14  7c7 ,clerical   
amendment ,the table of sections for    
subpart ,c of part ,,iv of subchapter ,a
 of chapter #a of such ,code is amended 
by inserting before section #cg the     
following new item3  ,sec4 #cf;,c4      
,displaced farm worker credit4  4  7d7  
,effective date ,the amendments made by 
this section shall apply wages paid in  
taxable years ending after the date of  

the enactment of this ,act4