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United States · Bill · HR

H.R. 5918 (98th)

A bill to amend the Internal Revenue Code of 1954 with respect to the unemployment tax and agricultural labor.

referredUnited States· United States Congress· EN

Introduced

22 June 1984

Last action

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Status

Referred to House Committee on Ways and Means.

Sponsors

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Subjects

Discovery layer

Source updated

7 February 2024

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Summary

Amends the Internal Revenue Code to increase to $40,000 (currently $20,000 per calendar quarter) the threshold amount of wages which must be paid in a calendar quarter before agricultural employers are required to pay unemployment tax with respect to every person employed. Exempts all full time students from agricultural unemployment taxes.

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Documents

1 official file

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