United States · Bill · HR
H.R. 12357 (95th)
A bill to amend the Internal Revenue Code of 1954 to provide that certain agricultural labor performed by individuals under the age of 16 will not be subject to the Federal unemployment tax.
Introduced
25 April 1978
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
Summary
Amends the Internal Revenue Code to exclude from the coverage of the Federal Unemployment Tax Act agricultural hand-harvest labor performed by full-time students under the age of 16 years, which is remunerated solely on a piece rate basis.
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Votes
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 25 April 1978
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/95th-congress/house-bill/12357
- Open data entity: https://api.congress.gov/v3/bill/95/hr/12357