I particularly want to express my support and appreciation for several of the tax provisions in title I of this bill. including: Increasing the availability of spousal individual retirement accounts. revising and extending the work opportunity tax credit. which will help employers hire and retain disadvantaged employees. restoring and extending the tax exclusion for employerprovided educational assistance. making Scorporation rules more flexible. providing fairer treatment for dues paid to agricultural or horticultural organizations. extending the research and experimentation tax credit. and improving depreciation and expensing rules for small businesses. I have supported these provisions consistently in the past and commend the Finance Committee for including them in this bill. There is at least one provision in the Housepassed version of this bill that I hope the Senate would accept in conference: Restoring and making permanent the exclusion from FUTAthe Federal unemployment taxfor labor performed by a temporary. legal. immigrant agricultural worker. Such employees are ineligible for FUTA benefits that are financed by this tax. Therefore. this tax is imposed on employers for no reason. except that the previous exclusion simply expired.
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