CERTAIN CASH WAGES PAID TO SEASONAL AGRICULTURAL LABORERS EXCLUDED FROM OASDI COVERAGE.

SEC. 8017. CERTAIN CASH WAGES PAID TO SEASONAL AGRICULTURAL LABORERS EXCLUDED FROM OASDI COVERAGE. (a) Social Security Act Amendment.—Paragraph (2) of section 209(h) of the Social Security Act is amended to read as follows: “(2) Cash remuneration paid by an employer in any calendar year to an employee for agricultural labor unless— “(A) the cash remuneration paid in such year by the employer to the employee for such labor is $150 or more, or “(B) the employer’s expenditures for agricultural labor in such year equal or exceed $2,500, except that subparagraph (B) shall not apply in determining whether remuneration paid to an employee constitutes ‘wages’ under this section if such employee (i) is employed as a hand harvest laborer and is paid on a piece rate basis in an operation which has been, and is customarily and generally recognized as having been, paid on a piece rate basis in the region of employment, (ii) commutes daily from his permanent residence to the farm on which he is so employed, and (iii) has been employed in agriculture less than 13 weeks during the preceding calendar year;”. (b) FICA Amendment.—Subparagraph (B) of section 3121(a)(8) of the 1986 Code (relating to wages) is amended to read as follows: “(B) cash remuneration paid by an employer in any calendar year to an employee for agricultural labor unless— “(i) the cash remuneration paid in such year by the employer to the employee for such labor is $150 or more, or “(ii) the employers expenditures for agricultural labor in such year equal or exceed $2,500, except that clause (ii) shall not apply in determining whether remuneration paid to an employee constitutes ‘wages’ under this section if such employee (I) is employed as a hand harvest laborer and is paid on a piece rate basis in an operation which has been, and is customarily and generally recognized as having been, paid on a piece rate basis in the region of employment, (II) commutes daily from his permanent residence to the farm on which he is so employed, and (III) has been employed in agriculture less than 13 weeks during the preceding calendar year;”. 102 STAT. 3794 (c) Effective Date.—The amendments made by this section shall take effect as if included in the amendments made by section 9002 of the Omnibus Budget Reconciliation Act of 1987.