Growing Small Farms Act of 2013

Bill: 113-hr-2899
Sponsor: full_name: Rep. Welch, Peter [D-VT-At Large]
Introduced: 2013-07-31
Policy area: Taxation
Subjects: Employment taxes

Inflation and prices

Migrant, seasonal, agricultural labor

Wages and earnings
Latest action: action_date: 2013-07-31
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2013-07-31
action_desc: Introduced in House
text: <p>Growing Small Farms Act of 2013 - Amends the Internal Revenue Code, with respect to the liability of employers of agricultural labor for federal unemployment tax under the Federal Unemployment Tax Act (FUTA), to increase from $20,000 or more to $40,000 or more the amount of wages which such employers must pay in a calendar quarter for agricultural labor before being treated as employers for FUTA purposes. Provides for an inflation adjustment to such increased wage threshold after 2014.</p>

tv_txt: I 113th CONGRESS 1st Session H. R. 2899 IN THE HOUSE OF REPRESENTATIVES July 31, 2013 Mr. Welch (for himself and Mr. Hanna ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to increase the quarterly wages paid threshold for classification as an agricultural labor employer for purposes of unemployment taxes.

1. Short title This Act may be cited as the Growing Small Farms Act of 2013 . 2. Increase in quarterly wages paid threshold for classification as agricultural labor employer (a) In general Subparagraph (A) of section 3306(a)(2) of the Internal Revenue Code of 1986 is amended by striking $20,000 and inserting $40,000 . (b) Employment Clause (i) of section 3306(c)(1)(A) of such Code is amended by striking $20,000 and inserting $40,000 . (c) Inflation adjustment Paragraph (2) of section 3306(a) of such Code, as amended by subsection (a), is amended— (1) by striking In the case of agricultural labor and inserting (A) In the case of agricultural labor , (2) by redesignating subparagraphs (A) and (B) as clauses (i) and (ii), respectively, and moving such clauses 2 ems to the right, and (3) by adding at the end the following new subparagraph: (B) In the case of any year beginning after 2014, the dollar amounts contained in subparagraph (A) and subsection (c)(1)(A)(i) shall each be increased by an amount equal to— (i) such dollar amount, multiplied by (ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2013 for calendar year 1992 in subparagraph (B) thereof. Any increase determined under the preceding sentence shall be rounded to the nearest multiple of $100. . (d) Effective date The amendment made by subsection (a) shall apply with respect to remuneration paid after December 31, 2013, for services performed after such date.