Wage Withholding Relief for Farmers and Ranchers Act of 1990

Wage Withholding Relief for Farmers and Ranchers Act of 1990 - Amends the Social Security Act and the Internal Revenue Code to increase the amount of cash remuneration which may be paid for agricultural labor without requiring wage withholding and old-age, survivors and disability insurance coverage.

 
HR 4625 IH
101st CONGRESS
2d Session
 H. R. 4625
To amend the Internal Revenue Code of 1986 to increase the amount of cash
remuneration which may be paid for agricultural labor without triggering
wage withholding and OASDI coverage.
IN THE HOUSE OF REPRESENTATIVES
April 25, 1990
Mr. LANCASTER (for himself, Mr. BALLENGER, Mr. BRUCE, Mr. ENGLISH,
Mr. GUNDERSON, Mr. HATCHER, Mr. HERGER, Mr. JAMES, Mr. JONES of North Carolina,
Mr. JONTZ, Ms. LONG, Mr. MADIGAN, Mr. NEAL of North Carolina, Mr. PAYNE of
Virginia, Mr. PRICE, Mr. SISISKY, Mr. TALLON, Mr. THOMAS of Georgia, Mr. TOWNS,
Mr. VALENTINE, Mr. ROBERT F. SMITH, and Ms. SLAUGHTER of New York) introduced
the following bill; which was referred to the Committee on Ways amd Means
A BILL
To amend the Internal Revenue Code of 1986 to increase the amount of cash
remuneration which may be paid for agricultural labor without triggering
wage withholding and OASDI coverage.
  Be it enacted by the Senate and House of Representatives of the United
  States of America in Congress assembled,
SECTION 1. SHORT TITLE.
  This Act may be cited as the `Wage Withholding Relief for Farmers and
  Ranchers Act of 1990'.
SEC. 2. HIGHER THRESHOLDS ON CASH REMUNERATION FOR AGRICULTURAL LABOR FOR
TRIGGERING WAGE WITHHOLDING AND OASDI COVERAGE.
  (a) SOCIAL SECURITY AMENDMENT- Paragraph (2) of section 209(h) of the
  Social Security Act is amended--
  (1) by striking `$150' and inserting `$2,400', and
  (2) by striking `$2,500' and inserting `$5,000'.
  (b) FICA AMENDMENT- Subparagraph (B) of section 3121(a)(8) of the Internal
  Revenue Code of 1986 (defining wages) is amended--
  (1) by striking `$150' and inserting `$2,400', and
  (2) by striking `$2,500' and inserting `$5,000'.
  (c) EFFECTIVE DATE- The amendments made by this section shall apply to
  calendar years after 1989 but only with respect to remuneration paid after
  the date of the enactment of this Act.