I do want to emphasize that I support the tax title of this bill. I particularly want to express my support and appreciation for several of these provisions. including: The ShelbyCraig adoption tax credit. enactment of this credit is compassionate. profamily. prochildren. and long overdue. increasing the availability of Individual Retirement Accounts for spouses working in the home as homemakers. 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 S corporation rules more flexible. providing fairer treatment for dues paid to agricultural or horticultural organizations. improving depreciation and expensing rules for small businesses. I also commend the conferees for accepting the Houses provision restoring and imaking permanent the exclukion 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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