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.

openUnited States· United States Congress· EN

Introduced

24 February 1981

Last action

—

Status

Subcommittee on Taxation and Debt Management. Hearings held.

Summary

Amends the Internal Revenue Code to exempt from unemployment taxation commercial fishermen who, pursuant to an arrangement with the owner or operator of a fishing boat, receive a share of the boat's catch or proceeds from the sale thereof in lieu of cash remuneration. Specifies that the boat's crew must be comprised of fewer than ten individuals.

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Versions

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Documents

1 official file

Introduced in Senate
summary · EN · 24 February 1981
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/senate-bill/532
Open data entity: https://api.congress.gov/v3/bill/97/s/532