A Republican bill with 3 Democratic cosponsors · See all 6 cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill is called the American Mariner Tax Fairness Act. It amends the Internal Revenue Code of 1986. The main goal of the bill is to treat income earned by United States merchant mariners as foreign earned income. To qualify, a mariner must be a U.S. citizen or resident actively employed on a qualifying vessel for at least 90 full days in a 12-month period. A qualifying vessel must be a U.S. flag vessel of at least 6,000 deadweight tons used exclusively in U.S. foreign trade. These changes apply to taxable years beginning after the date the Act is enacted.
Yes
- Scored +5
Would middle-income households be better off under this?
The bill provides tax advantages that increase the take-home pay for eligible merchant mariners.
- Scored +5
Does this cut taxes for middle-income families?
The bill provides tax relief to merchant mariners by treating their income as foreign earned income.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
- Tax Benefits for Mariner Income: Under Section 2, income earned by United States merchant mariners will be treated as foreign earned income for the days they are actively employed on a qualifying vessel used in U.S. foreign trade. This could provide positive financial outcomes for these workers by changing how their earnings are taxed.
Potential Negative Impacts for People
- No Negative Impacts Identified: Based strictly on the provided text, there are no specific provisions or sections identified that outline negative consequences or burdens for individuals or groups of people in the United States.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would middle-income households be better off under this? — The bill provides tax advantages that increase the take-home pay for eligible merchant mariners.
- Economy And Finance
- Does this cut taxes for middle-income families? — The bill provides tax relief to merchant mariners by treating their income as foreign earned income.
- 9/28/2026
- 1 Cosponsor added.
- 9/21/2026
- 1 Cosponsor added.
- 9/15/2026
- 1 Cosponsor added.
- 8/27/2026
- Referred to the House Committee on Ways and Means.
- 3 Cosponsors added.
- Introduced in House
Brendan BoyleDemocrat · Pennsylvania
Nicole MalliotakisRepublican · New York
Nathaniel MoranRepublican · Texas
Jimmy PanettaDemocrat · California
Thomas SuozziDemocrat · New York
Claudia TenneyRepublican · New York