Tucked away in a remote corner of the Revenue Act of 1992 lies the long-expected Congressional challenge to the practice of payment of wages in kind to agricultural labor. Barring a major lobbying effort, the provision is likely to be aboard the next major tax bill to pass the Congress.

The legislation would extend on a permanent basis the targeted jobs credit and would restore individuals aged 23 and 24 to the category of economically disadvantaged youth. The provision would be effective for individuals who begin work for an employer after June 30, 1992.