COVERAGE OF ALL CASH PAY OF AGRICULTURAL EMPLOYEES WHOSE EMPLOYERS SPEND $2,500 OR MORE A YEAR FOR AGRICULTURAL LABOR.

SEC. 9002. COVERAGE OF ALL CASH PAY OF AGRICULTURAL EMPLOYEES WHOSE EMPLOYERS SPEND $2,500 OR MORE A YEAR FOR AGRICULTURAL LABOR. (a) Social Security Act Amendment.— Paragraph (2) of section 209(h) of the Social Security Act is amended by striking clause (B) and inserting “(B) the employer’s expenditures for agricultural labor in such year equal or exceed $2,500;”. (b) FICA Amendment.— Subparagraph (B) of section 3121(a)(8) of the Internal Revenue Code of 1986 (relating to wages) is amended by striking clause (ii) and inserting “(ii) the employer’s expenditures for agricultural labor in such year equal or exceed $2,500;”. (c) Effective Date.— The amendments made by this section shall apply with respect to remuneration for agricultural labor paid after December 31, 1987.