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S 2605 106th Congress Senate

Commercial Fishermen Safety and Tax Fairness Act of 2000

Official title: A bill to amend the Internal Revenue Code of 1986 to expand income averaging to include the trade or business of fishing and to provide a business credit again… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to expand income averaging to include the trade or business of fishing and to provide a business credit against income for the purchase of fishing safety equipment.

Introduced: May 23, 2000 Introduced by: Collins, Susan M. Republican · Maine See on congress.gov
Taxation Business income taxCommerceEquipment and suppliesFishing boats
More subjectsShow fewer subjects
Income taxMarine and coastal resources, fisheriesMarine safetyTax administrationTax creditsTransportation and Public Works
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 23, 2000
Read twice and referred to the Committee on Finance.
May 23, 2000
Sponsor introductory remarks on measure. (CR S4298-4299)
May 23, 2000
Introduced in Senate
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 Latest action May 23, 2000

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service
Commercial Fishermen Safety and Tax Fairness Act of 2000 - Amends the Internal Revenue Code to extend commercial fishermen the same income averaging provisions currently allowed to farmers.

Allows commercial fishermen a fishing safety equipment credit.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 2605: Commercial Fishermen Safety and Tax Fairness Act of 2000. 106th Congress. Open America. https://openamerica.io/bill/106-S-2605/
MLA
"S. 2605: Commercial Fishermen Safety and Tax Fairness Act of 2000." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-2605/.
Bluebook (legal)
S. 2605, 106th Cong. (2026), https://openamerica.io/bill/106-S-2605/.
Markdown link
[S. 2605: Commercial Fishermen Safety and Tax Fairness Act of 2000](https://openamerica.io/bill/106-S-2605/)
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