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S 254 102th 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: January 23, 1991 Introduced by: McConnell, Mitch Republican · Kentucky See on congress.gov
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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
Feb 27, 1991
Committee on Finance. Hearings held. Hearings printed: S.Hrg. 102-99.
Jan 23, 1991
Read twice and referred to the Committee on Finance.
Jan 23, 1991
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 February 27, 1991

Committee on Finance. Hearings held. Hearings printed: S.Hrg. 102-99.

 Related & companion bills 2
  • HR 924 Identical bill To repeal the provisions of the Revenue Reconciliation Act of 1989 which require the withholding of income tax from wag…
  • HR 1562 Identical bill To repeal the provisions of the Revenue Reconciliation Act of 1989 which require the withholding of income tax from wag…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 254: 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.. 102nd Congress. Open America. https://openamerica.io/bill/102-S-254/
MLA
"S. 254: 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.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-S-254/.
Bluebook (legal)
S. 254, 102nd Cong. (2026), https://openamerica.io/bill/102-S-254/.
Markdown link
[S. 254: 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/102-S-254/)
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