; (B) includes non-seasonal employment; and (C) includes— (i) agricultural labor as defined in section 3121(g) of the Internal Revenue Code of 1986; (ii) agriculture as defined in section 3(f) of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 203(f) ); (iii) all activities required for the preparation, processing or manufacturing of a product of agriculture (as such term is defined in such section 3(f)), or fish or shellfish, for further distribution; (iv) the handling, planting, drying, packing, packaging, processing, freezing, or grading prior to delivery for storage of any agricultural or horticultural commodity in its unmanufactured state, but only if the operator of the facility where such activities are conducted, if not the farmer, produced or provides such services to a farmer or other entity of which farmers are the owners, partners or members who produced more than 50 percent of the commodity with respect to which such service is performed; (v) forestry-related activities up to the point of wholesale to a distribution facility; (vi) aquaculture activities up to the point of wholesale distribution; (vii) activities related to the breeding, management, training, and racing of equines; (viii) the pressing of apples for cider on a farm; (ix) logging employment; and (x) the transportation of any agricultural or horticultural product in its unmanufactured state by any person from the farm to a storage facility, to market, or to any place of handling, planting, drying, packing, packaging, processing, freezing, or grading, including at a packing house, a processing establishment, a gin, a seed conditioning facility, a mill, or a grain elevator. . 303. Wage structure and other amendments to H–2A program Section 218 is further amended by adding at the end the following: (j) Wage structure An H–2A worker shall be paid at a rate equal to the highest of— (1) 115 percent of the Federal minimum wage; (2) the State minimum wage rate