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HR 528 103th Congress House Taxation Fishing boats Self-employed Social security taxes

To amend the Internal Revenue Code of 1986 to clarify the employment status of certain fishermen.

Introduced: January 21, 1993 Introduced by: Neal, Richard E. Democratic · Massachusetts See on congress.gov
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 26, 1993
Referred to the Subcommittee on Social Security.
Jan 26, 1993
Referred to the Subcommittee on Human Resources.
Jan 21, 1993
Referred to the House Committee on Ways and Means.
Jan 21, 1993
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to revise the employment tax treatment of certain crew members on fishing vessels with a crew of ten or fewer individuals.

What's happening now January 26, 1993

Referred to the Subcommittee on Social Security.

 Related & companion bills 1
  • S 96 Identical bill A bill to amend the Internal Revenue Code of 1986 to clarify the employment status of certain fishermen.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 3
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APA
U.S. Congress. (2026). H.R. 528: To amend the Internal Revenue Code of 1986 to clarify the employment status of certain fishermen.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-528/
MLA
"H.R. 528: To amend the Internal Revenue Code of 1986 to clarify the employment status of certain fishermen.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-528/.
Bluebook (legal)
H.R. 528, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-528/.
Markdown link
[H.R. 528: To amend the Internal Revenue Code of 1986 to clarify the employment status of certain fishermen.](https://openamerica.io/bill/103-HR-528/)
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