Sternmen Exemption Act - Provides that under the Internal Revenue Code the term "employment" shall not include, for purposes of defining service performed after December 31, 1974, service performed by an individual on a vessel used in catching fish or other forms of marine animal life if such service is performed pursuant to an agreement with the owner or operator of such vessel under which: (1) such individual does not receive any cash remuneration for such service; (2) such individual receives as compensation a portion of the catch of fish or other forms of marine animal life made during the use of such vessel; and (3) the amount of such portion depends on the amount of such catch.
Provides that Social Security deductions shall not be made for employment which meets the above definition. Defines the term "sternman" as used in this Act. Excludes such sternmen from Federal workmen's compensation coverage for that employment meeting the definition set forth in this Act.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
Referred to House Committee on Merchant Marine and Fisheries.
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