,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #bhii  ,,in ,,the ,,house ,,of  
,,representatives  ,july #ca1 #bjac ,mr4
 ,welch 7for himself and ,mr4 ,hanna7   
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
increase the quarterly wages paid       
threshold for classification as an      
agricultural labor employer for purposes
 of unemployment taxes4  #a4 ,short     
title ,this ,act may be cited as the    
,growing ,small ,farms ,act of #bjac4   
#b4 ,increase in quarterly wages paid   
threshold for classification as         
agricultural labor employer  7a7 ,in    
general ,subparagraph 7,a7 of section   
#ccjf7;a77#b7 of the ,internal ,revenue 
,code of #aihf is amended by striking   
#bj1jjj and inserting #dj1jjj4  7b7     
,employment ,clause 7i7 of section      
#ccjf7;c77#a77;,a7 of such ,code is     
amended by striking #bj1jjj and         
inserting #dj1jjj4  7c7 ,inflation      

adjustment ,paragraph 7#b7 of section   
#ccjf7;a7 of such ,code1 as amended by  
subsection 7a71 is amended--  7#a7 by   
striking ,in the case of agricultural   
labor and inserting 7,a7 ,in the case of
 agricultural labor1  7#b7 by           
redesignating subparagraphs 7,a7 and    
7,b7 as clauses 7i7 and 7ii71           
respectively1 and moving such clauses #b
 ems to the right1 and  7#c7 by adding  
at the end the following new            
subparagraph3  7,b7 ,in the case of any 
year beginning after #bjad1 the dollar  
amounts contained in subparagraph 7,a7  
and subsection 7c77#a77;,a77i7 shall    
each be increased by an amount equal    
to--  7i7 such dollar amount1 multiplied
 by  7ii7 the cost-of-living adjustment 
determined under section #a7;f77#c7 for 
the calendar year in which the taxable  
year begins1 determined by substituting 
calendar year #bjac for calendar year   
#aiib in subparagraph 7,b7 thereof4 ,any
 increase determined under the preceding
 sentence shall be rounded to the       

nearest multiple of #ajj4  4  7d7       
,effective date ,the amendment made by  
subsection 7a7 shall apply with respect 
to remuneration paid after ,december    
#ca1 #bjac1 for services performed after
 such date4