A bill to amend the Internal Revenue Code of 1954 to treat as employees, for purposes of withholding and social security taxes, certain fishermen who comprise the operating crew of a boat if the operating crew normally consists of more than 5 individuals.

Amends the Internal Revenue Code and the Social Security Act to treat as employees, for purposes of withholding and social security taxes, certain fishermen who comprise the operating crew of a boat if the operating crew normally consists of more than five individuals. (Currently such requirement pertains to more than nine individuals.)