A bill to amend the Internal Revenue Code of 1954 to provide that agricultural labor which is subject to FICA tax withholding shall also be subject to withholding for income tax purposes.

Summary

Amends the Internal Revenue Code to provide that agricultural labor which is subject to social security tax withholding shall also be subject to income tax withholding. Provides that withholding shall be applied to agricultural labor if: (1) the cash remuneration is $150 or more during the calendar year; or (2) the employee performs such labor for the employer on 20 days or more during such year for cash remuneration computed on a time basis.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 7 April 1981

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 7 April 1981

   Introduced

   Introduced in House

   Source: IntroReferral

3. 7 April 1981

   Introduced

   Introduced in House

   Source: IntroReferral

4. 15 April 1981

   Referred

   Referred to Subcommittee on Social Security.

   Source: Committee

Votes

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Versions

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Documents

1 official file

• Introduced in House

  summary · EN · 7 April 1981

  Open at official source

Sponsors

• Rep. Panetta, Leon [D-CA-16] · D · Sponsor
• Rep. Coelho, Anthony Lee [D-CA-15] · D · Sponsor
• · hswm00 · Standing

Related records

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