A bill to amend the Internal Revenue Code of 1954 to exclude certain service performed on fishing boats from coverage for purposes of unemployment compensation.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to exempt from unemployment taxation commercial fishermen who, pursuant to an arrangement with the owner or operator of a fishing boat, receive a share of the boat's catch or proceeds from the sale thereof in lieu of cash remuneration. Specifies that the boat's crew must be comprised of fewer than ten individuals.…