To amend the Internal Revenue Code of 1986 to change certain threshold and other tests in order to decrease the amount of farm labor wages that are subject to Social Security and Medicare taxes, and for other purposes.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code and the Social Security Act, respectively, to increase the cash remuneration or employer expenditure thresholds for agricultural labor wage purposes. Amends the Code to provide for collection coordination of agricultural labor employment tax and income tax.…