A bill to amend the Internal Revenue Code of 1954 to treat certain fishermen as employees for purposes of the income tax and social security taxes.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code and Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to apply a tax on the wages of fishermen who are paid a share of the catch on boats with crews of ten or less members for purposes of: (1) the Federal Insurance Contributions Act; (2) the income tax; and (3) OASDI.…