United States · Bill · S
S. 2203 (106th)
Fair Tax Treatment for Fishermen Act of 2000
Introduced
7 March 2000
Last action
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Status
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1237-1238)
Sponsors
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Subjects
Discovery layer
Source updated
20 August 2025
Summary
Fair Tax Treatment for Fishermen Act of 2000 - Amends the Internal Revenue Code to: (1) extend income averaging to income from the trade or business of catching, taking, or harvesting fish intended to enter commerce through sale, barter, or trade; and (2) disregard income averaging for farmers and commercial fishermen in computing the regular alternative minimum tax. Allows a limited deduction to fishermen for amounts paid into a Fishing Risk Management Account.
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 7 March 2000
Introduced in Senate (PDF)
Introduced in Senate · EN · 7 March 2000
Introduced in Senate
summary · EN · 7 March 2000
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/106th-congress/senate-bill/2203
- Open data entity: https://api.congress.gov/v3/bill/106/s/2203