PUBLIC LAW 100-647—NOV. 10, 1988

102 STAT. 3793

26 USC 3121;
42 USC 410.

26 USC 3111.

26 USC 3111
note.

(B) by striking "is amended" and inserting ", and paragraph

(20) of section 210(a) of the Social Security Act, are each 42USC410.
amended"; and

(C) by striking "after 'service* " and inserting "before 'per-
formed' ".

(5) Section 9006(b)(l) of Public Law 100-203 is amended by striking
"3111(a)" and inserting "3111".

(b) EFFECTIVE DATE.—(1) Except as provided in paragraph (2), the
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 employ-
ment, (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) PICA AMENDMENT.—Subparagraph (B) of section 3121(aX8) 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 employment, (II)
commutes daily from his permanent residence to the farm on
which he is so employed, and (III) has been employed in agri-
culture less than 13 weeks during the preceding calendar
year;".

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