H.R.10153

American Mariner Tax Fairness Act treats income of U.S. merchant mariners as foreign earned income.

The American Mariner Tax Fairness Act amends the Internal Revenue Code to classify income earned by U.S. merchant mariners as foreign earned income. This applies to individuals who are U.S. citizens or residents and are employed for at least 90 days on a qualifying vessel used in U.S. foreign trade. A qualifying vessel is a U.S. flag vessel of at least 6,000 deadweight tons used exclusively in U.S. foreign trade. The changes apply to taxable years beginning after the enactment of this Act.