DEFINITION OF AGRICULTURAL LABOR.

SEC. 103. DEFINITION OF AGRICULTURAL LABOR. (a) Section 3306(k) of the Internal Revenue Code of 1954 is amended to read as follows: “(k) Agricultural Labor.— For purposes of this chapter, the term ‘agricultural labor’ has the meaning assigned to such term by subsection (g) of section 3121, except that for purposes of this chapter subparagraph (B) of paragraph (4) of such subsection (g) shall be treated as reading: “‘(B) in the employ of a group of operators of farms (or a cooperative organization of winch such operators are members) in the performance of service described in subparagraph (A), but only if such operators produced more than one-half of the commodity with respect to which such service is performed;’”. (b) The amendment made by subsection (a) shall apply with respect to remuneration paid after December 31, 1971, for services performed after such date.