American Mariner Tax Fairness Act

This bill changes federal tax law so that income earned by U.S. merchant mariners working on certain U.S.-flagged ships in foreign trade is treated as foreign earned income, which can be excluded from taxable income under existing rules. To qualify, a mariner must be a U.S. citizen or resident who works on a qualifying ship engaged in U.S. foreign trade for at least 90 full days in any 12-month period. A qualifying ship must fly the U.S. flag, weigh at least 6,000 deadweight tons, and be used only in U.S. foreign trade. Only income tied to days worked on such ships would count. The changes would apply to tax years starting after the bill becomes law.

Full text and official record on Congress.gov

Sponsors

• Brian K. Fitzpatrick Republican sponsor
• 6 cosponsors