[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1121 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 1121

     To amend the Internal Revenue Code of 1986 to exempt certain 
 agricultural workers from the withholding of income taxes from wages.


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                    IN THE HOUSE OF REPRESENTATIVES

                           February 24, 1993

  Mr. Rogers introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
     To amend the Internal Revenue Code of 1986 to exempt certain 
 agricultural workers from the withholding of income taxes from wages.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXEMPTION OF CERTAIN AGRICULTURAL WORKERS FROM WAGE 
              WITHHOLDING REQUIREMENTS.

    (a) In General.--Paragraph (2) of section 3401(a) of the Internal 
Revenue Code of 1986 (defining wages) is amended by inserting before 
the semicolon at the end the following: ``for services performed by an 
employee who is not described in section 13(a)(6) of the Fair Labor 
Standards Act of 1938 (29 U.S.C. 213(a)(6))''.
    (b) Effective Date.--The amendment made by this section shall apply 
to remuneration paid after the date of the enactment of this Act.

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