HR 12270 · 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.(1978-04-20)
Plain Language Summary
[AI summary unavailable — showing source text]
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