This amendment conforms the Federal unemployment tax treatment of such payments with their treatment under social security tax law. The second amendment would extend the current exclusion from Federal unemployment taxes of wages paid to alien farmworkers for 2 years. from January 1. 1984 to January 1. 1986. These farmworkers are admitted to the United States under the Immigration and Nationality Act for a specified period of time to harvest certain crops. They return to their native countries after the harvest season and do not qualify for unemployment compensation. The bill also directs the Department of Labor to submit two reports to the Congress no later than April 1. 1984.
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Immigration