American Mariner Tax Fairness Act

The American Mariner Tax Fairness Act amends the Internal Revenue Code to allow U.S. merchant mariners working on qualifying vessels in foreign trade to treat their earnings as foreign earned income for tax purposes. This change directly affects U.S. citizens or residents who are actively employed on large, U.S.-flagged ships of at least 6,000 deadweight tons used exclusively in international commerce. To qualify, a mariner must work at least 90 full days during any 12-consecutive-month period while the vessel is engaged in U.S. foreign trade. The bill effectively grants these workers the same tax exclusion benefits currently available to individuals working abroad, applying to taxable years beginning after the law's enactment.