A bill to amend the Internal Revenue Code of 1954 to provide an exemption from withholding of tax on nonresident aliens for ship suppliers in respect of certain commissions paid to nonresident aliens.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to exempt from the withholding of tax requirements for nonresident aliens commissions paid by a ship supplies to a nonresident alien employed by another nonresident alien, a foreign partnership, or a foreign corporation if such commissions derive from the sale of supplies used in the operation of ships.…