U.S. Lawmakers Propose Tax Break for Merchant Mariners Working Overseas
Sep 03, 2026



Photo Courtesy: Passakorn Umpornmaha/Shutterstock

A bipartisan group of U.S. lawmakers has introduced legislation that would provide federal income tax relief to American merchant mariners working aboard U.S.-flag vessels engaged in international trade.

The proposed American Mariner Tax Fairness Act would allow qualifying merchant mariners to receive similar tax treatment to Americans working overseas. Under the proposal, mariners who spend at least 90 days within a 12-month period working aboard qualifying U.S.-flag vessels could become eligible for the foreign earned income exclusion.

Supporters of the measure said the tax relief could help the U.S. maritime industry recruit and retain qualified merchant mariners. They said American mariners often spend extended periods working outside the United States while remaining subject to federal income taxes.

The proposal has received support from maritime labor and industry groups. The legislation will still need to pass through the U.S. Congress before it can become law and provide tax benefits to eligible American merchant mariners.