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 more than 5 individuals.

referredUnited States· United States Congress· EN

Introduced

2 March 1982

Last action

—

Status

Referred to Subcommittee on Social Security.

Summary

Amends the Internal Revenue Code and the Social Security Act 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 more than five individuals. (Currently such requirement pertains to more than nine individuals.)

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 2 March 1982
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/house-bill/5677
Open data entity: https://api.congress.gov/v3/bill/97/hr/5677