90 STAT. 1708
26 USC 6050A.
Ante, p. 1706. r,.,f i,
26 USC 6652. Supra.
PUBLIC LAW 94-455—OCT. 4, 1976 persons) is amended by adding a t the end thereof the following new section: "SEC. 6050A. REPORTING REQUIREMENTS OF CERTAIN FISHING BOAT OPERATORS. " (a) REPORTS.—The operator of a boat on which one o r more individuals, during a calendar year, perform services described in section f^l21(b) (20) shall submit to the Secretary ( a t such time, and in such manner and form, as the Secretary shall by regulations prescribe) information respecting— " (1) the identity of each individual performing such services; " (2) the percentage of each such individual's share of the catches of fish or other forms of aquatic animal life, and the percentage of the operator's share of such catches; " (3) if such individual receives his share in kind, the type and weight of such share, together with such other information as the Secretary may prescribe by regulations reasonably necessary to determine the value of such share; and " (4) if such individual receives a share of the proceeds of such catches, the amount so received. " (b) W R I T T E N STATEMENT.—Every pereon making a return under subsection (a) shall furnish to each person whose name is set forth in such return a written statement showing the information relating to such person contained in such return. The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was made." (B) Section 6652(b) (relating to failure to file certain information returns) is amended by inserting after "withh e l d), " the following: " i n the case of each failure to make a return required by section 6050A(a) (relating to reporting requirements of certain fishing boat operators),". (C) Section 6652(b) is further amended by inserting after " t i p s), " the following: " o r section 6050A(b) (relating to statements furnished by certain fishing boat operators),", (f) EFFECTIVE D A T E S. —
5 USC 5516 note. 5 USC 5517
note, 26 USC 3402 note. 26 USC 3121
note.
(1) SUBSECTION (a).—The amendments made by subsection (a) shall apply to wages withheld after the 120-day period following any request for a n agreement after the date of the enactment of this Act. (2) SUBSECTIONS (b) AND (C).—The
amendments m a d e by sub-
sections (b) and (c) shall apply to wages withheld after the 120day period following the date of the enactment of this Act. (3) SUBSECTION (d).—The amendments made by subsection (d) shall apply to payments of winnings made after the 90th day after the date of the enactment of this Act. (4) SUBSECTION (e). —
(A) The amendments made by paragraph s (1)(A) and (2)(A) of subsection (e) shall apply to services performed after December 31, 1971. The amendments made by paragraph s (1)(B), (1)(C), and (2 U B) of such subsection shall apply to taxable years ending after December 31, 1971. The amendments made by paragraph (3) of such subsection shall apply to calendar years beginning after the date of the enactment of this Act. (B) Notwithstanding subparagraph (A), if the owner or operator of any boat treated a share of the boat's catch of fish
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