Section 1 Short title
This Act may be cited as the “Growing Small Farms Act of 2013”.
Growing Small Farms Act of 2013
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.
Sec. 2 Increase in quarterly wages paid threshold for classification as agricultural labor employer
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”.
Employment— Clause (i) of section 3306(c)(1)(A) of such Code is amended by striking “$20,000” and inserting “$40,000”.
Inflation adjustment— Paragraph (2) of section 3306(a) of such Code, as amended by subsection (a), is amended—
by striking “In the case of agricultural labor” and inserting “(A) In the case of agricultural labor”,
by redesignating subparagraphs (A) and (B) as clauses (i) and (ii), respectively, and moving such clauses 2 ems to the right, and
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.”
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.