; or (B) another organization that has entered into an agreement with the employer of record, and as part of such agreement, agrees to function as, and meet the responsibilities of, a host site employer, for a period not to exceed 30 weeks, subject to the requirements of subsection (e). (6) Pay each individual described in paragraph (5), for each hour of work performed for the host site employer, an amount at a rate of pay that is equal to, or greater than, the greater of— (A) the minimum wage rate applicable in the State in which the applicable position is located; (B) the wage rate applicable under section 6 of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 206 ); or (C) if the State or local governmental agency determines appropriate, the prevailing wage rate, as determined by the State or local governmental agency, for the type of work performed by the individual. (7) With respect to the employment of each individual described in paragraph (5)— (A) pay any applicable Federal taxes for employers, including the employer taxes imposed under sections 3111, 3221, and 3301 of the Internal Revenue Code of 1986; (B) pay any other State or local government taxes that employers in the relevant State or local area are required to pay; (C) withhold from the individual’s earnings the taxes imposed under sections 3101 and 3201 of the Internal Revenue Code of 1986, and any other Federal, State, or local tax required to be withheld for employees; (D) complete and submit to the appropriate government agencies, all required Federal, State, and local tax-related and employment-related forms that an employer would typically submit, including by ensuring that each individual provides the information necessary for the completion of such forms; (E) provide the individual with a Form W–2 Wage and Tax Statement for the calendar year; (F) provide for workers' compensation coverage for the individual under the applicable Federal and State workers’ compensation laws