Georgia Code
Article 2 - Definitions
§ 34-8-33. Employer

For the purposes of subparagraphs (A) and (B) of this paragraph, service in agricultural labor performed before January 1, 1993, by an alien admitted to the United States to perform service in agricultural labor pursuant to Sections 214(c) and 101(a)(15)(H) of the federal Immigration and Nationality Act shall not be taken into account;
History. Code 1981, § 34-8-33 , enacted by Ga. L. 1991, p. 139, § 1.
U.S. Code.
The Federal Unemployment Tax Act, referred to in subparagraph (a)(10)(B) and subsection (b), is codified as 26 U.S.C. §§ 3301-3311. Section 3306(c)(8) of the Act, referred to in subparagraph (a)(4)(A), is codified as 26 U.S.C. § 3306(c) (8).
Sections 214(c) and 101(a)(15)(H) of the federal Immigration and Nationality Act, referred to in paragraph (a)(3), are codified as 8 U.S.C. §§ 1184(c) and 1101(a)(15)(H), respectively.

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