A bill to amend the Internal Revenue Code of 1954 to exclude certain service performed on fishing boats from coverage for purposes of unemployment compensation.

Summary

Amends the Internal Revenue Code to exempt from unemployment taxation commercial fishermen who, pursuant to an agreement with the fishing boat owner, receive a share of the boat's catch of fish in lieu of cash remuneration. Specifies that such share must be proportionate to the boat's entire catch and that the boat's crew must be comprised of fewer than ten individuals.

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Timeline

1. 15 May 1978

   Introduced

   Referred to Senate Committee on Finance.

   Source: IntroReferral

2. 15 May 1978

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in Senate

  summary · EN · 15 May 1978

  Open at official source

Sponsors

• Sen. Allen, James B. [D-AL] · D · Sponsor
• · ssfi00 · Standing

Related records

• related to → A bill to amend the Internal Revenue Code of 1954 to exclude certain service performed on fishing boats from coverage for purposes of unemployment compensation.