American Mariner Tax Fairness Act

The "American Mariner Tax Fairness Act" proposes to amend the Internal Revenue Code of 1986, specifically Section 911(d), to classify income earned by certain United States merchant mariners as foreign earned income . This reclassification would allow eligible mariners to potentially exclude a portion of their income from U.S. federal taxation, aligning their tax treatment with other individuals working abroad. To qualify, an individual must be a U.S. citizen or resident and actively employed for at least 90 full days within any 12-month period on a qualifying vessel used in U.S. foreign trade. A qualifying vessel is defined as a U.S. flag vessel of at least 6,000 deadweight tons, exclusively engaged in U.S. foreign trade. These provisions are set to apply to taxable years beginning after the bill's enactment.