HR 12357 · 95th Congress · Labor and Employment

A bill to amend the Internal Revenue Code of 1954 to provide that certain agricultural labor performed by individuals under the age of 16 will not be subject to the Federal unemployment tax.

Introduced 1978-04-25· Sponsored by Rep. Ullman, Al [D-OR-2]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1978-04-25)

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, which is remunerated solely on a piece rate basis.…

Summarized by Claude AI · Non-partisan · For informational purposes only