90 STAT. 2668
26 USC 3306.
PUBLIC LAW 94-566—OCT. 20, 1976 SEC. 112. TREATMENT OF CERTAIN FARMWORKERS. (a) GJE,NEKAII RULE.—Section 3306 of the I n t e r n a l Revenue Code of 1954 (relating to definitions) is amended by a d d i n g at the end thereof the following new subsection: " (o) SPECIAL RULE I N CASE OF CERTAIN AGRICULTURAL W O R K E R S. — " (1) CREW LEADERS W H O ARE REGISTERED OR PROVIDE SPECIALIZED
7 USC 2041 note.
AGRICULTURAL LABOR.—For purposes of this chapter, any individual w h o is a member of a crew furnished by a crew leader to perform agricultural labor for any other person shall be treated as an employee of such crew leader— " (A) if— " (i) such crew leader holds a valid certificate of registration under the F a r m Labor Contractor Registration Act of 1963; or " ( i i) substantially all the members of such crew operate or m a i n t a i n tractors, mechanized harvesting or cropdusting equipment, or any other mechanized equipment, which is provided by such crew leader; and " (B) if such individual is not an employee of such other person within the meaning of subsection (i). " (2) OTHER CREW LEADERS.—For purposes of t h i s chapter, in
26 USC 3306 note.
the case of any individual who is furnished by a crew leader to perform agricultural labor for any other person and who is not treated as an employee of such crew leader under paragraph (1) — " (A) such other person and not the crew leader shall be treated as the employer of such i n d i v i d u a l; and " (B) such other person shall be treated as h a v i n g paid cash remuneration to such individual in an amount equal to the amount of cash remuneration p a i d to such individual by the crew leader (either on his behalf or on behalf of such other person) for the agricultural labor performed for such other person. " (3) CREW LEADER.—For purposes of this subsection, the term 'crew leader' means an individual who— " (A) furnishes individuals to perform agricultural labor for any other person, " (B) pays (either on his behalf or o n behalf of such other person) the individuals so furnished by him for the agricult u r a l labor performed by them, and " (C) has not entered into a written agreement with such other person under which such individual is designated as an employee of such other person.". (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply with respect to remuneration paid after December 31, 1977, for services performed after such date. SEC. 113. COVERAGE OF DOMESTIC SERVICE. (a) GENERAL RULE. — Paragraph (2) of section 3306(c) of the I n t e r n a l Revenue Code of 1954 (defining employment) is amended to read as follows: " (2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in any calendar quarter in the calendar year or the preceding calendar year;".
�
