[Congressional Record Volume 145, Number 86 (Thursday, June 17, 1999)]
[Extensions of Remarks]
[Pages E1303-E1304]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                         FARM EMPLOYMENT EQUITY

                                 ______
                                 

                           HON. BOB SCHAFFER

                              of colorado

                    in the house of representatives

                        Wednesday, June 16, 1999

  Mr. SCHAFFER. Mr. Speaker, recently I, along with a bipartisan list 
of cosponsors, introduced H.R. 1874, the Farm Employment Equity Act, 
also referenced as the ``Unemployment Tax Act.'' The proposal reduces 
the unemployment tax burden on smaller American agricultural 
operations--the kind typically know as family farms.
  Mr. Speaker, I'm proud to report today, the Colorado General Assembly 
has endorsed my proposal by the passage of Colorado House Joint 
Resolution 99-1053 sponsored by State Representative Brad Young, and 
State Senator Mark Hillman. Colorado's concern for small agriculture 
producers is now a matter of official public policy, and I commend the 
leadership of Representative Young and Senator Hillman. Mr. Speaker, 
this Congress should fully consider and embrace the recommendation of 
the Colorado General Assembly on this important matter of farm tax 
relief. Accordingly, I hereby submit for the Record, Colorado's 
official position put by House Joint Resolution 99-1053.

       Whereas, Employers who pay cash wages of $20,000 or more to 
     farm workers in any calendar quarter or employ 10 or more 
     employees at least part time during at least 20 different 
     weeks in a calendar year are required to pay federal 
     unemployment taxes in accordance with the federal 
     ``Unemployment Tax Act'', and
       Whereas, The $20,000 threshold has not been adjusted since 
     1978 when federal unemployment tax liability was first 
     imposed upon farm and ranch employees, and the average size 
     of farms and ranches continues to increase as the number of 
     farms and ranches decreases; and
       Whereas, While farm production and efficiency have 
     increased, rising costs, imports, and falling commodity 
     prices all threaten the economic security of the nation's 
     family farmers; and

[[Page E1304]]

       Whereas, Given the crisis situation in American 
     agriculture, America's family farmers need tax relief to 
     maintain their operations and their families; and
       Whereas, Unless America's farm families obtain needed tax 
     relief, these farmers may be forced to sell their land, 
     opening the door for development and threatening the well-
     being of local economies dependent upon small farms; now, 
     therefore, be it
       Resolved by the House of Representatives of the Sixty-
     second General Assembly of the State of Colorado, the Senate 
     concurring herein: That we, the members of the Sixty-second 
     General Assembly, request the Congress of the United States 
     to pass legislation to amend the federal ``Unemployment Tax 
     Act'' to increase the maximum amount of wages that a farmer 
     can pay for agricultural labor without being subject to the 
     federal unemployment tax on such labor, to reflect the 
     effects of inflation on such maximum amount of wages since 
     such tax was first enacted, and to provide for an annual 
     inflation adjustment in such maximum amount of wages; be it 
     further
       Resolved, That copies of this Joint Resolution be sent to 
     the Secretary of the United States Department of Agriculture, 
     the Secretary of the United States Department of Labor, and 
     to each member of Colorado's delegation to the United States 
     Congress.

     

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