SENATE BILL REPORT

SB 5440

BYSenators Bauer, Hansen, Smitherman, Stratton, Sellar, Bottiger, Anderson, Lee, Cantu, West and Barr

Raising threshold for coverage of agricultural employment under unemployment insurance.

Senate Committee on Commerce & Labor

Senate Hearing Date(s):

Senate Staff:Mark McDermott (786-7429)

AS OF FEBRUARY 10, 1987

BACKGROUND:

The farm operator or crew leader is required to pay unemployment insurance taxes if he or she paid $20,000 or more in wages to farm workers during any calendar quarter in the current or preceding calendar year.

SUMMARY:

A farm operator or crew leader is required to pay unemployment insurance taxes if he or she paid $40,000 or more in wages to farm workers during any calendar quarter in the current or preceding calendar year.

Fiscal Note:      requested