A bipartisan group of U.S. lawmakers has introduced the American Mariner Tax Fairness Act, which would extend the federal foreign earned income exclusion to qualifying U.S. merchant mariners working aboard U.S.-flag vessels in international trade. Mariners spending at least 90 days during 12 months aboard eligible vessels could exclude income earned during qualifying periods at sea from federal taxation. Supporters argue the measure would improve recruitment and retention at a time when the U.S. faces concerns over its shrinking deep-sea commercial fleet and the availability of qualified mariners for both commercial shipping and strategic military sealift.
