EXTENSION OF EXISTING TREATMENT OF CERTAIN AGRICULTURAL WORKERS.

SEC. 303. EXTENSION OF EXISTING TREATMENT OF CERTAIN AGRICULTURAL WORKERS. (a) General Rule.—Subparagraph (B) of section 3306(c)(1) of the Internal Revenue Code of 1986 is amended by striking “January 1, 1993” and inserting “January 1, 1995”. (b) Report.—Not later than February 1, 1994, the Advisory Council on Unemployment Compensation shall submit a report to the Committee on Ways and Means of the House of Representatives 106 STAT. 298and the Committee on Finance of the Senate on its recommendations with respect to the treatment of agricultural labor performed by aliens.