A bill to amend the Federal Unemployment Tax Act to provide that in the case of maritime service on American vessels unemployment compensation shall be computed and paid under the laws of the State in which the individual resides.

Provides under the Federal Unemployment Tax Act, that in the case of maritime service on American vessels unemployment compensation shall be computed and paid under the laws of the State in which the individual resides. (Amends 26 U.S.C. 3304 (a)(9)(c))