PUBLIC LAW 100-647—NOV. 10, 1988
102 STAT. 3793
(B) by striking "is amended" and inserting ", and paragraph (20) of section 210(a) of the Social Security Act, are each 42 USC 410. amended"; and (C) by striking "after 'service' " and inserting "before 'per- 26 USC 3121; formed'". »
- 42 USC 410.
(5) Section 9006(b)(l) of Public Law 100-203 is amended by striking 26 USC 3111. "3111(a)" and inserting "3111". (b) EFFECTIVE DATE.—(1) Except as provided in paragraph (2), the 26 USC 3iil amendments made by this section shall be effective on the date of "°^the enactment of this Act. (2) Any amendment made by this section to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act or the Internal Revenue Code of 1986 as added or amended by a provision of a particular Public Law which is so referred to, shall be effective as though it had been included or reflected in the relevant provisions of that Public Law at the time of its enactment. 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: 42 USC 409. "(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 dguly 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 employer's 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 emplo3maent, (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;".
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