My initial research on the TRP program led me to a message from the commissioner for the Department of Marine Resources.    The commissioner stated the TRP program was to "support the U.S. seafood industry and fisherman impacted by retaliatory tariffs from foreign governments".   This message listed one of the eligible species as lobster.   The message went on to say "Payments will not need to be repaid and there is no cost to apply however the payment will be considered taxable income".

What I was not clear on whether this income was subject to self employment tax.   I see there has been much litigation as to whether other agricultural payments are subject to SE tax.   It appears to me the IRS has been consistent is asserting agricultural payments to farmers who are materially involved in the farm are subject to SE tax on those payments (except if they are receiving retirement or disability benefits from the Social Security Administration).

I was hoping to find some guidance that the TRP payments were not "earned income" in the sense they would be subject to SE tax.  So far it appears there is not clear guidance.