Growing Small Farms Act of 2012
Official title: To amend the Internal Revenue Code of 1986 to increase the quarterly wages paid threshold for classification as an agricultural labor employer for purposes of unemployment taxes.
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Referred to the House Committee on Ways and Means.
Growing Small Farms Act of 2012 - Amends the Internal Revenue Code, with respect to the liability of employers of agricultural labor for federal unemployment tax under the Federal Unemployment Tax Act (FUTA), to increase from $20,000 or more to $40,000 or more the amount of wages which such employers must pay in a calendar quarter for agricultural labor before being treated as employers for FUTA purposes. Provides for an inflation adjustment to such increased wage threshold after 2013.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 5320: Growing Small Farms Act of 2012. 112th Congress. Open America. https://openamerica.io/bill/112-HR-5320/
"H.R. 5320: Growing Small Farms Act of 2012." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-5320/.
H.R. 5320, 112th Cong. (2026), https://openamerica.io/bill/112-HR-5320/.
[H.R. 5320: Growing Small Farms Act of 2012](https://openamerica.io/bill/112-HR-5320/)