H.R. 3576 — 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.

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.

Full Text

Related Legislation

H.R. 4242Economic Recovery Tax Act of 1981
1981-08-13Became Public Law No: 97-34.
Related
S. 791A bill to amend the Internal Revenue Code of 1954 to exclude certain service performed on fishing boats from coverage for purposes of unemployment compensation.
1981-06-26Subcommittee on Taxation and Debt Management. Hearings held.
Related

Legislative Actions

1981-05-13
Introduced in House
1981-05-13
Introduced in House
1981-05-13
Referred to House Committee on Ways and Means.
1981-05-18
Referred to Subcommittee on Public Assistance and Unemployment Compensation.
1981-08-04
See H.R.4242.
1981-10-28
Subcommittee Hearings Held.

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.

Sponsors

Subjects

Summary

Full Text

Related Legislation

Legislative Actions

Ask about this bill