A bill to amend the Internal Revenue Code of 1954 to treat the noncash remuneration paid to certain workers on fishing boats as self-employment income for purposes of the Federal Insurance Contributions Act, and for purposes of Federal income tax withholding requirements.

Provides, under the Internal Revenue Code, that the noncash remuneration paid to qualified workers on fishing boats shall be treated as self-employment income for purposes of the Federal Insurance Contributions Act, and for purposes of Federal income tax withholding requirements.