; and (B) agricultural employment (as such term is defined in section 3 of the Migrant and Seasonal Agricultural Worker Protection Act ( 29 U.S.C. 1802 )), and including employment with any agricultural cooperative, without regard to whether the specific service or activity is temporary or seasonal. (3) Applicable Federal tax liability The term applicable Federal tax liability means all Federal income taxes assessed in accordance with section 6203 of the Internal Revenue Code of 1986 beginning on the date on which the applicant was authorized to work in the United States as a certified agricultural worker. (4) Appropriate United States district court The term appropriate United States district court means the United States District Court for the District of Columbia or the United States district court with jurisdiction over the alien’s principal place of residence. (5) Child The term child has the meaning given such term in section 101(b)(1) of the Immigration and Nationality Act ( 8 U.S.C. 1101(b)(1) ). (6) Convicted or conviction The term convicted or conviction does not include a judgment that has been expunged or set aside, that resulted in a rehabilitative disposition, or the equivalent. (7) Employer The term employer means any person or entity, including any labor contractor or any agricultural association, that employs workers in agricultural labor or services. (8) Qualified designated entity The term qualified designated entity means— (A) a qualified farm labor organization or an association of employers designated by the Secretary