A bill to amend the Internal Revenue Code of 1986 to increase and index the calendar quarter wage threshold for determining agricultural labor employers for purposes of imposing the Federal unemployment tax.

Revises the Federal Unemployment Tax Act definition of "employer" in the context of agricultural labor by: (1) increasing from $20,000 to $40,000 the amount of wages an employer must pay before triggering unemployment contribution requirements; and (2) indexing this amount in 1990 and thereafter.