110 STAT. 1762
PUBLIC LAW 104-188—AUG. 20, 1996
to the reclassification of membership dues for purposes
of the tax on unrelated business income.
(C) Long-standing recognized practice of agricultural
or horticultural organizations.
SEC. 1116. CLARIFICATION OF EMPLOYMENT TAX STATUS OF CER-
TAIN FISHERMEN.
(a) CLARIFICATION OF EMPLOYMENT TAX STATUS.—
(1) AMENDMENTS OF INTERNAL REVENUE CODE OF 1986.—
(A) DETERMINATION OF SIZE OF CREW.— Subsection (b)
of section 3121 (defining employment) is amended by adding at the end the following new sentence:
"For purposes of paragraph (20), the operating crew of a boat
shall be treated as normally made up of fewer than 10 individuals
if the average size of the operating crew on trips made during
the preceding 4 calendar quarters consisted of fewer than 10 individuals.".
(B) CERTAIN CASH REMUNERATION PERMITTED.—
Subparagraph (A) of section 3121(b)(20) is amended to
read as follows:
"(A) such individual does not receive any cash remuneration other than as provided in subparagraph (B) and
other than cash remuneration—
"(i) which does not exceed $100 per trip;
"(ii) which is contingent on a minimum catch; and
"(iii) which is paid solely for additional duties (such
as mate, engineer, or cook) for which additional cash
remuneration is traditional in the industry,".
(C) CONFORMING AMENDMENT.— Section 6050A(a) is
amended by striking "and" at the end of paragraph (3),
by striking the period at the end of parag^-aph (4) and
inserting "; and", and by adding at the end the following
new paragraph:
"(5) any cash remuneration described in section
3121(b)(20)(A).".
(2) AMENDMENT OF SOCIAL SECURITY ACT.—
(A) DETERMINATION OF SIZE OF CREW.— Subsection (a)
42 USC 410.
of section 210 of the Social Security Act is amended by
adding at the end the following new sentence:
"For purposes of paragraph (20), the operating crew of a boat
shall be treated as normally made up of fewer than 10 individuals
if the average size of the operating crew on trips made during
the preceding 4 calendar quarters consisted of fewer than 10 individuals.".
(B) CERTAIN CASH REMUNERATION PERMITTED.—
Subparagraph (A) of section 210(a)(20) of such Act is
amended to read as follows:
"(A) such individual does not receive any additional
compensation other than as provided in subparagraph (B)
and other than cash remuneration—
"(i) which does not exceed $100 per trip;
"(ii) which is contingent on a minimum catch; and
"(iii) which is paid solely for additional duties (such
as mate, engineer, or cook) for which additional cash
remuneration is traditional in the industry,".
26 USC 3121
(3) EFFECTIVE DATES. —
note.
�
