A bill to amend the Internal Revenue Code of 1954 to treat the noncash remuneration paid to certain workers on fishing boats as self-employment income for purposes of the Federal Insurance Contributions Act, and for purposes of Federal income tax withholding requirements.

[AI summary unavailable — showing source text] Provides, under the Internal Revenue Code, that the noncash remuneration paid to qualified workers on fishing boats shall be treated as self-employment income for purposes of the Federal Insurance Contributions Act, and for purposes of Federal income tax withholding requirements.…