A bill to treat certain commercial fishing as employment for purposes of social security taxes and coverage and income tax withholding.

Amends the Internal Revenue Code to repeal the exemption from withholding of income tax and social security tax for commercial fishermen. Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to extend social security coverage to commercial fishermen.

Repeals certain tax information reporting requirements with respect to fishing boat operators.