A bill to amend title II of the Social Security Act and appropriate provisions of the Internal Revenue Code of 1954 so as to make clear that income received by a farm owner for the use of land by a farm management concern will not be treated as earnings from self-employment.

States that income received by a farmowner for the use of land by a farm management concern shall not be treated under title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act or the Internal Revenue Code of 1954 as earnings from self-employment. (AMends 42 U.S.C. 411(a), 26 U.S.C. 1402(a))