To amend the Internal Revenue Code of 1986 to modify the employment tax treatment of certain crew members on fishing vessels.

Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to revise the employment tax treatment of certain crew members on fishing vessels.

 
HR 4468 RFS
101st CONGRESS
2d Session
 H. R. 4468
IN THE SENATE OF THE UNITED STATES
October 27, (legislative day, OCTOBER 2), 1990
Received
October 28, (legislative day, OCTOBER 2), 1990
Read twice and referred to the Committee on Finance
AN ACT
To amend the Internal Revenue Code of 1986 to modify the employment tax
treatment of certain crew members on fishing vessels.
  Be it enacted by the Senate and House of Representatives of the United
  States of America in Congress assembled,
SECTION 1. MODIFICATION OF EMPLOYMENT TAX TREATMENT OF CERTAIN CREW MEMBERS
ON FISHING VESSELS.
  (a) 10-Member Crews Permitted-
  (1) AMENDMENT OF 1986 CODE- Paragraph (20) of section 3121(b) of the
  Internal Revenue Code of 1986 (defining employment) is amended by striking
  `fewer than 10' and inserting `10 or fewer'.
  (2) AMENDMENT OF SOCIAL SECURITY ACT- Paragraph (20) of section 210(a)
  of the Social Security Act is amended by striking `fewer than 10' and
  inserting `10 or fewer'.
  (b) Certain Cash Remuneration Permitted-
  (1) AMENDMENT OF 1986 CODE- Subparagraph (A) of section 3121(b)(20) of
  such Code is amended to read as follows:
  `(A) such individual does not receive any cash remuneration other than as
  provided in subparagraph (B) and other than cash remuneration--
  `(i) which does not exceed $50 per trip,
  `(ii) which is contingent on a minimum catch, and
  `(iii) which is paid solely for additional duties (such as mate, engineer,
  or cook) for which additional cash remuneration is traditional in the
  industry,'.
  (2) AMENDMENT OF SOCIAL SECURITY ACT- Subparagraph (A) of section 210(a)(20)
  of the Social Security Act is amended to read as follows:
  `(A) such individual does not receive any cash remuneration other than as
  provided in subparagraph (B) and other than cash remuneration--
  `(i) which does not exceed $50 per trip,
  `(ii) which is contingent on a minimum catch, and
  `(iii) which is paid solely for additional duties (such as mate, engineer,
  or cook) for which additional cash remuneration is traditional in the
  industry,'.
  (c) Effective Date-
  (1) IN GENERAL- Except as provided in paragraph (2), the amendments made
  by this section shall apply to remuneration paid after December 31, 1990.
  (2) SUBSECTION (b)- The amendments made by subsection (b) shall also apply
  to remuneration paid after December 31, 1984, and before January 1, 1991,
  unless the payor treated such remuneration (when paid) as being subject
  to tax under chapter 21 of the Internal Revenue Code of 1986.
Passed the House of Representatives October 27, 1990.
Attest:
DONNALD K. ANDERSON,
Clerk.