Excerpt from Description of Tax Bills (S. 146, S. 1332, S. 1768, S. 1809, and S. 2080): Scheduled for a Hearing Before the Subcommittee on Taxation and Debt Management of the Committee on Finance on March 16, 1984
Section 822 of erta amended the definition of employment for purposes of futa taxes to exempt from futa taxes remuneration paid during 1981 to fishing boat crew members who were treated as self-employed for social security tax purposes and thus exempt from fica. The exemption from futa taxes was limited to 1981 to give the Congress an opportunity (1) to determine the best long term solution to the problem of fishing boat crew members who are treated as self-employed for purposes of social security and income tax withholding, but who are not treated as self-employed for pur poses of the unemployment tax provisions, and (2) to make certain that no fishing boat crew members would be adversely affected. Section 203 of the Miscellaneous Revenue Act of 1982 (pl. 97-362) amended erta to provide that the exemption from futa taxes was effective for remuneration paid in 1981 and 1982.
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