employer

(2)In the case of agricultural labor, the term “employer” means, with respect to any calendar year, any person who— (A)during any calendar quarter in the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or (B)on each of some 20 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 10 individuals in employment in agricultural labor for some portion of the day.

Source

26 USC § 3306(a)(2)


Scoping language

For purposes of this chapter
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