; (2) biometric identifiers, including fingerprints and a digital photograph; and (3) physical security features designed to prevent tampering, counterfeiting, or duplication of the card for fraudulent purposes. (i) Trust fund (1) Establishment The Secretary of Agriculture shall establish by regulation a trust fund the purpose of which is to provide, without further appropriation, funds for the administration and the enforcement of the program under this section, for the cost of the cards issued under subsection (k), for a monetary incentive for nonimmigrant agricultural workers to return to their country of origin upon expiration of their visas under the program, and for payment with respect to emergency medical services furnished to nonimmigrant agricultural workers. The Secretary of Agriculture in consultation with the Secretary of the Treasury shall promulgate such other regulations as may be necessary to carry out this subsection. (2) Payment of FICA and FUTA amounts into trust fund In the case of employment of a nonimmigrant agricultural worker— (A) the employer shall provide for payment into the trust fund established under paragraph (1) of the sum of— (i) an amount equivalent to the amount of excise taxes which the employer would pay under chapter 21 of the Internal Revenue Code of 1986 with respect to such employment if it were considered employment for the purpose of such Act; and (ii) an amount equivalent to (and in lieu of) the amount of excise taxes which the employer would otherwise pay under chapter 23 of such Code with respect to such employment