[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5320 Introduced in House (IH)]

112th CONGRESS
  2d Session
                                H. R. 5320

 To amend the Internal Revenue Code of 1986 to increase the quarterly 
   wages paid threshold for classification as an agricultural labor 
              employer for purposes of unemployment taxes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 27, 2012

 Mr. Welch (for himself and Mr. Hanna) 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 increase the quarterly 
   wages paid threshold for classification as an agricultural labor 
              employer for purposes of unemployment taxes.

    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 ``Growing Small Farms Act of 2012''.

SEC. 2. INCREASE IN QUARTERLY WAGES PAID THRESHOLD FOR CLASSIFICATION 
              AS AGRICULTURAL LABOR EMPLOYER.

    (a) In General.--Subparagraph (A) of section 3306(a)(2) of the 
Internal Revenue Code of 1986 is amended by striking ``$20,000'' and 
inserting ``$40,000''.
    (b) Employment.--Clause (i) of section 3306(c)(1)(A) of such Code 
is amended by striking ``$20,000'' and inserting ``$40,000''.
    (c) Inflation Adjustment.--Paragraph (2) of section 3306(a) of such 
Code is amended--
            (1) by striking ``In the case of agricultural labor'' and 
        inserting ``(A) In the case of agricultural labor'',
            (2) by redesignating subparagraphs (A) and (B) as clauses 
        (i) and (ii), respectively, and moving such clauses 2 ems to 
        the right, and
            (3) by adding at the end the following new subparagraph:
            ``(B) In the case of any year beginning after 2013, the 
        dollar amounts contained in paragraph (1)(A) and subsection 
        (c)(1)(A)(i) shall each be increased by an amount equal to--
                    ``(i) such dollar amount, multiplied by
                    ``(ii) the cost-of-living adjustment determined 
                under section 1(f)(3) for the calendar year in which 
                the taxable year begins, determined by substituting 
                `calendar year 2012' for `calendar year 1992' in 
                subparagraph (B) thereof. Any increase determined under 
                the preceding sentence shall be rounded to the nearest 
                multiple of $100.''.
    (d) Effective Date.--The amendment made by subsection (a) shall 
apply with respect to remuneration paid after December 31, 2012, for 
services performed after such date.
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