American Mariner Tax Fairness Act

Key Points

• This bill would change how the government taxes U.S. merchant mariners who work on large ships. It allows them to treat the money they earn while working at sea as foreign earned income. This is the same tax benefit given to other Americans who live and work in foreign countries.
• To qualify for this tax break, a mariner must be a U.S. citizen or resident. They must work on a U.S. flag ship that weighs at least 6,000 tons and travels between the U.S. and foreign ports. They also need to be working on the ship for at least 90 days during a 12-month period.
• The goal of this change is to make it more attractive for people to work in the U.S. merchant marine. Currently, these workers often pay more in taxes than people doing similar jobs for foreign companies. Supporters believe this will help keep the U.S. shipping industry strong and competitive.
• If this bill passes, it would apply to the first tax year after it becomes law. It does not mention a specific cost to the government, but it would result in less tax money being collected from these specific workers.

Impact Analysis

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