New York. the New England States. and Idaho. in a variety of agricultural pursuits. Mr. President. for many years these H2A workers have been exempt from Federal unemployment taxation because they are not eligible to receive unemployment compensation in this country. They remain in this country only for the duration of their work assignment for that particular contractural period and then are returned to their home countries. U.S. companies which hire H2A workers from many countries. such as those from the West Indies. are contractually required to contribute to a Social Security program in the workers home country. Thus many H2A workers are already qualifying for benefits provided by U.S. employers. As indicated. Mr.