Sternmen Exemption Act

Summary

Sternmen Exemption Act - Provides that under the Internal Revenue Code the term "employment" shall not include, for purposes of defining service performed after December 31, 1974, service performed by an individual on a vessel used in catching fish or other forms of marine animal life if such service is performed pursuant to an agreement with the owner or operator of such vessel under which: (1) such individual does not receive any cash remuneration for such service; (2) such individual receives as compensation a portion of the catch of fish or other forms of marine animal life made during the use of such vessel; and (3) the amount of such portion depends on the amount of such catch. Provides that Social Security deductions shall not be made for employment which meets the above definition. Defines the term "sternman" as used in this Act. Excludes such sternmen from Federal workmen's compensation coverage for that employment meeting the definition set forth in this Act.

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Timeline

1. 11 September 1975

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 11 September 1975

   Introduced

   Introduced in House

   Source: IntroReferral

3. 11 September 1975

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

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Versions

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Documents

1 official file

• Introduced in House

  summary · EN · 11 September 1975

  Open at official source

Sponsors

• Rep. Cohen, William S. [R-ME-2] · R · Sponsor
• · hsmm00 · Standing
• · hswm00 · Standing

Related records

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