PUBLIC LAW 94-455—OCT. 4, 1976
90 STAT. 1707
life or a share of the proceeds from the sale of such catch, and "(C) the amount of such individual's share depends on the amount of the boat's (or the boats' in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life, but only if the operating crew of such boat (or each boat from which the individual receives a share in the case of a fishing operation involving more than one boat) is normally made up of fewer than 10 individuals." (B) Section 1402(c)(2) (defining trade or business) is 26 USC 1402. amended by striking out "and" at the end of subparagraph (D), by striking out the semicolon at the end of subparagraph (E) and inserting in lieu thereof ", and", and by adding after subparagraph (E) the following new subparagraph: " (F) service described in section 3121(b) (20);". Ante, p. 1706. (C) Section 3401(a) (defining wages for purposes of 26 USC 3401. withholding) is amended by striking out the period at the end of paragraph (16) and inserting in lieu thereof "; or", and by adding after paragraph (16) the following new paragraph: " (17) for service described in section 3121(b) (20)." (2) CONFORMING AMENDMENTS.—
(A) Section 210(a) of the Social Security Act is amended 42 USC 410. by striking out "or" at the end of paragraph (18), by striking out the period at the end of paragraph (19) and inserting in lieu thereof "; or," and by adding after paragraph (19) the following new paragraph: "(20) Service performed by an individual on a boat engaged in catching fish or other forms of aquatic animal life under an arrangement with the owner or operator of such boat pursuant to which— "(A) such individual does not receive any cash remuneration (other than as provided in subparagraph (B)), "(B) such individual receives a share of the boat's (or the boats' in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life or a share of the proceeds from the sale of such catch, and "(C) the amount of such individual's share depends on the amount of the boat's (or boats' in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life, but only if the operating crew of such boat (or each boat from which the individual receives a share in the case of a fishing operation involving more than one boat) is normally made up of fewer than 10 individuals." (B) Section 211(c)(2) of such Act is amended by striking 42 USC 411. out "and" at the end of subparagraph (D), by striking out the semicolon at the end of subparagraph (E), and inserting in lieu thereof ", and" and by adding after subparagraph (E) the following new paragraph: " (F) service described in section 210(a) (20);". (3) R E P O R T I N G REQUIREMENT.—
(A) Subpart B of part III of subchapter A of chapter 61 (relating to information concerning transactions with other
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