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HR 1079 107th Congress House

To amend the Internal Revenue Code of 1986 to change certain threshold and other tests in order to decrease the amount of farm labor wages that are subject to Social Security and Medicare taxes, and…

Official title: To amend the Internal Revenue Code of 1986 to change certain threshold and other tests in order to decrease the amount of farm labor wages that are subject to … Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to change certain threshold and other tests in order to decrease the amount of farm labor wages that are subject to Social Security and Medicare taxes, and for other purposes.

Introduced: May 1, 2001 See on congress.gov
Taxation Agricultural laborAgriculture and FoodCost of living adjustmentsEconomics and Public Finance
More subjectsShow fewer subjects
EducationElementary and secondary educationHigher educationIndexing (Economic policy)Labor and EmploymentOld age, survivors and disability insuranceSocial WelfareSocial security taxesStudentsTax exemptionTax returnsWages
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 15, 2001
Referred to the House Committee on Ways and Means.
Mar 15, 2001
Introduced in House
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 Latest action March 15, 2001

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code and the Social Security Act, respectively, to increase the cash remuneration or employer expenditure thresholds for agricultural labor wage purposes.

Amends the Code to provide for collection coordination of agricultural labor employment tax and income tax.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 1
R
Rogers, Harold
Kentucky · May 23, 2001
FLETCHER, ERNEST
· May 1, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1079: To amend the Internal Revenue Code of 1986 to change certain threshold and other tests in order to decrease the amount of farm labor wages that are subject to Social Security and Medicare taxes, and for other purposes.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-1079/
MLA
"H.R. 1079: To amend the Internal Revenue Code of 1986 to change certain threshold and other tests in order to decrease the amount of farm labor wages that are subject to Social Security and Medicare taxes, and for other purposes.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-1079/.
Bluebook (legal)
H.R. 1079, 107th Cong. (2026), https://openamerica.io/bill/107-HR-1079/.
Markdown link
[H.R. 1079: To amend the Internal Revenue Code of 1986 to change certain threshold and other tests in order to decrease the amount of farm labor wages that are subject to Social Security and Medicare taxes, and for other purposes.](https://openamerica.io/bill/107-HR-1079/)
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