A bill to amend the Internal Revenue Code of 1954 to provide that agricultural labor which is subject to FICA tax withholding shall also be subject to withholding for income tax purposes.

Amends the Internal Revenue Code to provide that agricultural labor which is subject to social security tax withholding shall also be subject to income tax withholding.

Provides that withholding shall be applied to agricultural labor if: (1) the cash remuneration is $150 or more during the calendar year; or (2) the employee performs such labor for the employer on 20 days or more during such year for cash remuneration computed on a time basis.