To amend the Internal Revenue Code of 1986 to change certain threshold and other tests in order to decrease the amount of farm labor wages that are subject to Social Security and Medicare taxes, and for other purposes.

Amends the Internal Revenue Code and the Social Security Act to increase the cash remuneration or employer expenditure thresholds for agricultural labor wage purposes.

Exempts from the definition of "employment" for employer tax purposes agricultural labor performed by a full-time student under 18 years old.

Amends the Code to provide for collection coordination of agricultural labor employment tax and income tax.