Pub. L. 104-188, tit. I, subtit. B, sec. 1203
FUTA EXEMPTION FOR ALIEN AGRICULTURAL WORKERS.
SEC. 1203. FUTA EXEMPTION FOR ALIEN AGRICULTURAL WORKERS. (a) In General.— Subparagraph (B) of section 3306(c)(1) (defining employment) is amended by striking “before January 1, 1995,”. (b) Effective Date.— The amendment made by subsection (a) shall apply to services performed after December 31, 1994.