U.S. Congress legislation · 119th Congress
HB10153: American Mariner Tax Fairness Act
Status: In committee, August 27, 2026
To amend the Internal Revenue Code of 1986 to treat income earned by United States merchant mariners as foreign earned income.
What the bill says
To amend the Internal Revenue Code of 1986 to treat income earned by United States merchant mariners as foreign earned income.
From the introduced text, August 27, 2026:
A BILL To amend the Internal Revenue Code of 1986 to treat income earned by United States merchant mariners as foreign earned income. SECTION 1. Short title This Act may be cited as the American Mariner Tax Fairness Act . SECTION 2. Income earned by United States merchant mariners treated as foreign earned income (a) In general Section 911(d) of the Internal Revenue Code of 1986 is amended by redesignating paragraphs (5) through (9) as paragraphs (6) through (10), respectively, and by inserting after paragraph (4) the following new paragraph: (5) Special rules for United States merchant mariners (A) In general In the case of an individual who is a United States merchant mariner-- (i) notwithstanding paragraph (1), such individual shall be treated as a qualified individual with respect to the days described in subparagraph (B)(i)(II) during which such individual was actively employed on a qualifying vessel while such vessel was used in the United States foreign trade, and in applying subsections (b)(2)(A), (c)(1)(B)(ii), and (c)(2)(A)(ii) with respect to such individual, only such days shall be taken into account, and (ii) notwithstanding subsection (b)(1)(A), any earned income received by such individual which is attributable to such employment with respect to such days shall (subject to subsection (b)(1)(B)) be treated as foreign earned income. (B) Definitions For purposes of this paragraph-- …
Sponsors
- Brian Fitzpatrick (R, HD-001) · primary sponsor
- Thomas Suozzi (D, HD-003)
- Nicole Malliotakis (R, HD-011)
- Brendan Boyle (D, HD-PA-2)
- Claudia Tenney (R, HD-024)
- Nathaniel Moran (R, HD-001)
- Jimmy Panetta (D)
Latest actions
- : Referred to the House Committee on Ways and Means.
- : Introduced in House
Subjects: Taxation
Common questions
- What is HB10153?
- HB10153 is a bill in Congress (119th Congress): American Mariner Tax Fairness Act.
- What does HB10153 do?
- In its own words: To amend the Internal Revenue Code of 1986 to treat income earned by United States merchant mariners as foreign earned income.
- What is the status of HB10153?
- In committee as of August 27, 2026. Latest action: Referred to the House Committee on Ways and Means. (August 27, 2026).
- Who sponsored HB10153?
- Brian Fitzpatrick (R, HD-001), with 6 co-sponsors.
- Where is the official record for HB10153?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/10153
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.