I 
109TH CONGRESS 
2D SESSION 
H. R. 4868 
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 
MARCH 2, 2006 
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 cer-
tain agricultural employers a credit against income tax 
for a portion of wages paid to nonimmigrant H–2A work-
ers. 
Be it enacted by the Senate and House of Representa-
tives 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 sub-
chapter 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: 
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‘‘SEC. 45N. 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 re-
spect to any employee of the taxpayer— 
‘‘(1) the aggregate number of hours of agricul-
tural labor and services (within the meaning of sec-
tion 101(a)(15)(H) of the Immigration and Nation-
ality 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 com-
ply 
with 
the 
requirement 
of 
section 
218(a)(1)(B) of the Immigration and Nation-
ality 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 
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‘‘(ii) the applicable hourly minimum 
wage rate specified under State law for the 
State in which the H–2A worker is em-
ployed. 
‘‘(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 
‘‘45N(a),’’ after ‘‘45A(a),’’. 
(c) CREDIT TREATED AS BUSINESS CREDIT.—Sub-
section (b) of section 38 of such Code is amended by strik-
ing ‘‘and’’ at the end of paragraph (29), by striking the 
period at the end of paragraph (30) and inserting ‘‘, and’’, 
and by adding at the end the following: 
‘‘(31) the H–2A worker credit determined 
under section 45N(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 fol-
lowing: 
‘‘Sec. 45N. Credit for employment of H–2A workers.’’. 
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(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2005. 
Æ 
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