Introduced
August 27, 2026
Mr. Fitzpatrick (for himself, Mr. Suozzi, Ms. Malliotakis, and Mr. Boyle of Pennsylvania) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to treat income earned by United States merchant mariners as foreign earned income.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. Short title.
This Act may be cited as the “American Mariner Tax Fairness Act”.