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HR 7721 116th Congress House Taxation Employee hiring Foreign labor Income tax credits Migrant, seasonal, agricultural labor Unemployment Wages and earnings

FLEX Act

Introduced: July 22, 2020 Introduced by: Crawford, Eric A. "Rick" Republican · Arkansas See on congress.gov
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 22, 2020
Referred to the House Committee on Ways and Means.
Jul 22, 2020
Introduced in House
 Plain-English summary Congressional Research Service

Farm Labor Expansion Act of 2020 or the FLEX Act

This bill allows farmers a new tax credit for 40% of the first-year wages paid to eligible replacement workers. The bill defines an eligible replacement worker as any individual who began a period of unemployment after March 27, 2020, and was receiving unemployment compensation during such period, and performs for the employer substantially the same job functions as temporary agricultural workers.

The bill limits the amount of wages taken into account for any employee for purposes of the credit to $25,000 for all taxable years and terminates the credit two years after the enactment of this bill.

What's happening now July 22, 2020

Referred to the House Committee on Ways and Means.

 Committees of jurisdiction 1