And since the exemption has now existed for many years. there is no logical reason for maintaining it on only a shortterm basis. There is no danger that we are unwittingly creating a permanent windfall for these farmers. If. in the future. the H2A Program should be abolished or materially changed so that the exemption is not appropriate. the exemption could simply be repealed at that time. Moreover. I understand that the revenue cost to the U.S. Treasury of continuing the exemption for wages paid to H2A workers is quite minimal. But as I said earlier. the issue here is fairness. Why should farmers have to pay unemployment compensation tax on workers who are specifically ineligible ever to collect benefits?