U.S. Lawmakers Push Tax Break for Merchant Mariners Working Overseas

A bipartisan group of House lawmakers has introduced legislation that would give U.S. merchant mariners working in international trade a tax break similar to the one available to other Americans working overseas, part of a broader effort to address persistent mariner recruitment and retention challenges.

The American Mariner Tax Fairness Act, introduced by Rep. Brian Fitzpatrick (R-Pa.) with Reps. Tom Suozzi (D-N.Y.), Nicole Malliotakis (R-N.Y.) and Brendan Boyle (D-Pa.), would extend the federal foreign earned income exclusion to qualifying U.S. mariners serving aboard U.S.-flag vessels engaged in foreign trade.

Under the legislation, merchant mariners who spend at least 90 days during