; and (B) there shall be deducted from the wages of the worker and paid into such trust fund an amount equivalent to the amount of excise taxes that the employee would pay under such chapter 21 with respect to such employment if it were considered employment for the purposes of such Act. (3) Expenditures from trust fund (A) Use of employer contributions for administration Amounts described in paragraph (2)(A) paid into the trust fund shall be used for the purpose of administering and enforcing the program under this section and for the cost of the cards issued under subsection (k). (B) Use of employee contributions for repayment of employee contributions upon return to country of origin Except as provided in subparagraph (C), amounts described in paragraph (2)(B) paid into the trust fund with respect to a nonimmigrant agricultural worker shall, upon application by the worker at the United States consulate nearest the worker’s residence in the country of origin, be paid to the worker if the worker demonstrates the compliance of the worker with the terms and conditions of the program. (C) Use of employee contributions attributable to HI taxes for emergency medical services for nonimmigrant agricultural workers (i) In general Amounts described in paragraph (2)(B) paid into the trust fund which relate to excise tax in section 3101(b) of the Internal Revenue Code of 1986 shall be used to provide payment with respect to emergency medical services (as defined in clause (iii)) for nonimmigrant agricultural workers. (ii) Administration The Secretary of Agriculture shall establish rules, in consultation with the Secretary of Health and Human Services, with respect to the payments under this subparagraph, including methods for determining qualifications for payment and the amount of payment to be made with respect to emergency medical services. (iii) Emergency medical services defined In this subparagraph, the term emergency medical services means those items and services required to be provided under section 1867 of the