H.R. 2097 · 108th Congress
To amend the Internal Revenue Code of 1986 to change certain threshold and other tests in order to decrease…
Full title
To amend the Internal Revenue Code of 1986 to change certain threshold and other tests in order to decrease the amount of farm labor wages that are subject to Social Security and Medicare taxes, and for other purposes.
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Never voted on. It didn't reach a floor vote before the 108th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
LewisSponsorNo cosponsors.
Amends the Internal Revenue Code and the Social Security Act to increase the cash remuneration or employer expenditure thresholds for agricultural labor wage purposes. Exempts from the definition of "employment" for employer tax purposes agricultural labor performed by a full-time student under 18 years old.
What it does: CRS summary · Introduced in House · May 14, 2003
Exempts from the definition of "employment" for employer tax purposes agricultural labor performed by a full-time student under 18 years old.
Amends the Code to provide for collection coordination of agricultural labor employment tax and income tax.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: To amend the Internal Revenue Code of 1986 to change certain threshold and other tests in order to decrease the amount of farm labor wages that are subject to Social Security and Medicare taxes, and for other purposes.
Latest action (May 14, 2003): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: May 14, 2003
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.