First Regular Session
Sixty-second General Assembly
LLS NO. R990958.01 Bob
STATE OF COLORADO
BY REPRESENTATIVE Young;
also SENATOR Hillman.
HOUSE JOINT RESOLUTION 99-1053
CONCERNING THE COLORADO GENERAL ASSEMBLY'S SUPPORT
FOR AMENDMENTS TO THE FEDERAL "UNEMPLOYMENT TAX ACT"
TO REDUCE THE TAX BURDEN ON FAMILY FARMERS.
WHEREAS, Employers who pay cash wages of $20,000
or more to farm workers in any calendar quarter or employ 10 or
more employees at least part time during at least 20 different
weeks in a calendar year are required to pay federal unemployment
taxes in accordance with the federal "Unemployment Tax Act";
WHEREAS, The $20,000 threshold has not been adjusted
since 1978 when federal unemployment tax liability was first imposed
upon farm and ranch employees, and the average size of farms and
ranches continues to increase as the number of farms and ranches
WHEREAS, While farm production and efficiency have
increased, rising costs, imports, and falling commodity prices
all threaten the economic security of the nation's family farmers;
WHEREAS, Given the crisis situation in American agriculture,
America's family farmers need tax relief to maintain their operations
and their families; and
WHEREAS, Unless America's farm families obtain needed
tax relief, these farmers may be forced to sell their land, opening
the door for development and threatening the wellbeing of
local economies dependent upon small farms; now, therefore,
Be It Resolved by the House of Representatives
of the Sixtysecond General Assembly of the State of Colorado,
the Senate concurring herein:
That we, the members of the Sixtysecond General
Assembly, request the Congress of the United States to pass legislation
to amend the federal "Unemployment Tax Act" to increase
the maximum amount of wages that a farmer can pay for agricultural
labor without being subject to the federal unemployment tax on
such labor, to reflect the effects of inflation on such maximum
amount of wages since such tax was first enacted, and to provide
for an annual inflation adjustment in such maximum amount of wages.
Be It Further Resolved, That copies of this Joint Resolution be sent to the Secretary of the United States Department of Agriculture, the Secretary of the United States Department of Labor, and to each member of Colorado's delegation to the United States Congress.