A bill to amend the Internal Revenue Code of 1954 to exempt officers and crew members of fishing vessels up to 15 tons from the provisions of the Federal Unemployment Tax Act.

Amends the Internal Revenue Code to exempt from the Federal Unemployment Tax Act officers and crewmembers of fishing vessels of up to 15 net tons if the area in which such vessel operates has fishing management regulations and catch limitations for vessels of from ten to 15 net tons which are the same as those regulations and limitations for fishing vessels under ten net tons.