Summary: S.2781 — 95th Congress (1977-1978)All Information (Except Text)

There is one summary for S.2781. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (03/22/1978)

Amends the Internal Revenue Code to exclude from the coverage of the Federal Unemployment Tax Act agricultural hand-harvest labor performed by full-time students under the age of 16 years, except where the State in which such labor is performed provides unemployment compensation for such labor.