In this subtitle, "employment" does not include service performed on a fishing vessel normally having a crew of fewer than 10 members if:

1. (1) the crew member's payment is a share of the catch; and
2. (2) the service is not employment under the Federal Unemployment Tax Act (26 U.S.C. Section 3301 et seq.)

Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.