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HR 1874 106th Congress House

To amend the Internal Revenue Code of 1986 to increase the maximum amount of wages that a farmer can pay for agricultural labor without being subject to the Federal unemployment tax on that labor to…

Official title: To amend the Internal Revenue Code of 1986 to increase the maximum amount of wages that a farmer can pay for agricultural labor without being subject to the Fe… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to increase the maximum amount of wages that a farmer can pay for agricultural labor without being subject to the Federal unemployment tax on that labor to reflect inflation since the unemployment tax was first established, and to provide for an annual inflation adjustment in such maximum amount of wages.

Introduced: May 19, 1999 See on congress.gov
Taxation Agricultural laborAgriculture and FoodCost of living adjustmentsEconomics and Public Finance
More subjectsShow fewer subjects
Indexing (Economic policy)Labor and EmploymentUnemployment insuranceWagesWithholding tax
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 17, 1999
Sponsor introductory remarks on measure. (CR E1303-1304)
May 27, 1999
Referred to the Subcommittee on Human Resources.
May 19, 1999
Referred to the House Committee on Ways and Means.
May 19, 1999
Introduced in House
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 Latest action June 17, 1999

Sponsor introductory remarks on measure. (CR E1303-1304)

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to: (1) increase (from $20,000 to $50,000) the maximum amount of wages that a farmer can pay for agricultural labor without being subject to the Federal unemployment tax on that labor; and (2) provide for an annual inflation adjustment to such maximum amount of wages.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 4
All 4 Democratic 1 Republican 1
D
Davis, Danny K.
Illinois · May 19, 1999
MCINNIS, SCOTT
· May 19, 1999
NETHERCUTT, GEORGE
· May 19, 1999
 R
Sessions, Pete
Texas · May 19, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1874: To amend the Internal Revenue Code of 1986 to increase the maximum amount of wages that a farmer can pay for agricultural labor without being subject to the Federal unemployment tax on that labor to reflect inflation since the unemployment tax was first established, and to provide for an annual inflation adjustment in such maximum amount of wages.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-1874/
MLA
"H.R. 1874: To amend the Internal Revenue Code of 1986 to increase the maximum amount of wages that a farmer can pay for agricultural labor without being subject to the Federal unemployment tax on that labor to reflect inflation since the unemployment tax was first established, and to provide for an annual inflation adjustment in such maximum amount of wages.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-1874/.
Bluebook (legal)
H.R. 1874, 106th Cong. (2026), https://openamerica.io/bill/106-HR-1874/.
Markdown link
[H.R. 1874: To amend the Internal Revenue Code of 1986 to increase the maximum amount of wages that a farmer can pay for agricultural labor without being subject to the Federal unemployment tax on that labor to reflect inflation since the unemployment tax was first established, and to provide for an annual inflation adjustment in such maximum amount of wages.](https://openamerica.io/bill/106-HR-1874/)
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