This bill would change the Internal Revenue Code so that income earned by merchant mariners who are United States citizens is treated as foreign earned income for federal tax purposes. The bill was introduced in the House and referred to the House Committee on Ways and Means on August 27, 2026. Sponsors listed include Brian Fitzpatrick, Thomas Suozzi, Nicole Malliotakis, and Brendan Boyle.
If the bill becomes law, pay earned by U.S. merchant mariners would be classified as foreign earned income under the tax code. No publicly available information on who exactly would qualify, how long at sea would be required, or how existing tax rules would change.
No publicly available information.
Sponsors introduced the bill to make merchant mariners' pay fall under the foreign earned income rules. No publicly available information on their detailed arguments or supporting statements.
No publicly available information.