HR 11305 · 95th Congress · Labor and Employment
A bill to amend the Internal Revenue Code of 1954 with respect to the employment of full-time students under the age of 16 as hand harvest laborers in an agricultural operation.
Bill Progress
✓
Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1978-03-06)
Plain Language Summary
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Amends the Internal Revenue Code to exclude from the coverage of the Federal Unemployment Tax Act agricultural hand-harvest labor performed by full-time students under the age of 16 years.…
Summarized by Claude AI · Non-partisan · For informational purposes only