American Mariner Tax Fairness Act

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.