United States · Bill · S
S. 1821 (100th)
A bill to amend the Internal Revenue Code of 1986 and the Social Security Act to provide that certain services performed by an individual in the processing of fish or shellfish are exempt from the definition of employee for Federal tax purposes.
Introduced
27 October 1987
Last action
—
Status
Subcommittee on Taxation and Debt Management. Hearings held.
Sponsors
—
Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends employment tax provisions of the Internal Revenue Code and the Social Security Act to grant independent contractor status to any individual fish or shellfish processor whose compensation is based on the quantity of fish or shellfish peeled, shucked, filleted, or otherwise processed.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 27 October 1987
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/100th-congress/senate-bill/1821
- Open data entity: https://api.congress.gov/v3/bill/100/s/1821