Factory Trawler Equitable Tax Act of 1993

[AI summary unavailable — showing source text] Factory Trawler Equitable Tax Act of 1993 - Amends the Internal Revenue Code to impose an excise tax on Pacific whiting caught on a fish processing vessel in a fishery regulated under the Magnuson Fishery Conservation and Management Act. Bases the tax on the weight of the unprocessed fish and makes the owner or operator of the vessel liable for the tax. Establishes a Pacific Whiting Fisheries Research Trust Fund for expenditures for habitat restoration, restoration and rebuilding of fisheries and fishing stock, and by-catch gear selectivity and reduction research. Appropriates taxes imposed by this Act to such Fund.…