HR 5367 · 96th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to treat as employees, for purposes of withholding and social security taxes, certain fishermen who comprise the operating crew of a boat if the operating crew normally consists of fewer than 6 individuals.

Introduced 1979-09-21· Sponsored by Rep. Panetta, Leon [D-CA-16]· House

Bill Progress

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Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1979-09-21)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to reduce from ten to six the maximum number of operating crewmen of a fishing boat necessary to qualify such crewmen as employees for purposes of withholding and social security taxes.…

Summarized by Claude AI · Non-partisan · For informational purposes only