A bill to amend the Internal Revenue Code of 1954 to treat as employees, for purposes of withholding and social security taxes, certain fishermen who comprise the operating crew of a boat if the operating crew normally consists of fewer than 6 individuals.

referredUnited States· United States Congress· EN

Introduced

21 September 1979

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to reduce from ten to six the maximum number of operating crewmen of a fishing boat necessary to qualify such crewmen as employees for purposes of withholding and social security taxes.

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Votes

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 21 September 1979
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/96th-congress/house-bill/5367
Open data entity: https://api.congress.gov/v3/bill/96/hr/5367