A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of agricultural labor for purposes of the Federal unemployment tax.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to increase: (1) from $20,000 to $35,000 per calendar quarter the aggregate amount of wages paid; and (2) from ten to 15 the total number of employees required in order for an employer of agricultural labor to incur Federal unemployment tax liability. Provides for an annual cost-of-living adjustment for the aggregate wage amount.…