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S 2186 101th Congress Senate Taxation Agricultural labor Income tax Withholding tax

A bill to repeal the provisions of the Revenue Reconciliation Act of 1989 which require the withholding of income tax from wages paid for agricultural labor.

Introduced: February 27, 1990 Introduced by: McConnell, Mitch Republican · Kentucky See on congress.gov
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This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 8, 1990
See also H.R. 5835.
Feb 27, 1990
Read twice and referred to the Committee on Finance.
Feb 27, 1990
Introduced in Senate
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 Plain-English summary Congressional Research Service

Repeals the provision of the Revenue Reconciliation Act of 1989 which requires the withholding of income tax from wages paid for agricultural labor. Requires the Internal Revenue Code to be applied as though such provision had not been enacted.

What's happening now November 8, 1990

See also H.R. 5835.

 Related & companion bills 3
  • HR 5835 Related document Omnibus Budget Reconciliation Act of 1990
  • HR 4121 Identical bill To repeal the provisions of the Revenue Reconciliation Act of 1989 which require the withholding of income tax from wag…
  • HR 4265 Identical bill To restore prior law with respect to the treatment of agricultural workers under wage withholding.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 2186: A bill to repeal the provisions of the Revenue Reconciliation Act of 1989 which require the withholding of income tax from wages paid for agricultural labor.. 101st Congress. Open America. https://openamerica.io/bill/101-S-2186/
MLA
"S. 2186: A bill to repeal the provisions of the Revenue Reconciliation Act of 1989 which require the withholding of income tax from wages paid for agricultural labor.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-S-2186/.
Bluebook (legal)
S. 2186, 101st Cong. (2026), https://openamerica.io/bill/101-S-2186/.
Markdown link
[S. 2186: A bill to repeal the provisions of the Revenue Reconciliation Act of 1989 which require the withholding of income tax from wages paid for agricultural labor.](https://openamerica.io/bill/101-S-2186/)
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