Provides that owners of fishing vessels exceeding ten net tons that are manned by a crew of ten or less will be exempt from Federal Unemployment Tax Act with respect to taxable years beginning after December 31, 1982.
Introduced in Senate
Read twice and referred to the Committee on Finance.
Committee on Finance requested executive comment from OMB, Treasury Department, Health and Human Services Department, Labor Department.
Subcommittee on Taxation and Debt Management. Hearings held. Hearings printed: S.Hrg. 98-836.
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