American Mariner Tax Fairness Act
The source supplies the latest action, but no lifecycle stage.
Latest action (27 Aug 2026): Referred to the House Committee on Ways and Means.
What this bill does
H.R. 10153, the American Mariner Tax Fairness Act, would amend the Internal Revenue Code to allow certain U.S. merchant mariners to have their earned income treated as "foreign earned income" for tax purposes. This designation currently applies to Americans working abroad and can qualify income for the foreign earned income exclusion under Section 911 of the tax code. The bill extends similar treatment to mariners who work on qualifying vessels, even though such workers are U.S. citizens or residents.
The bill defines who qualifies: an individual must be a U.S. citizen or resident who works at least 90 full days within a 12-month period on a "qualifying vessel"—a self-propelled U.S.-flagged vessel of at least 6,000 deadweight tons used exclusively in U.S. foreign trade. Only income earned on the days the mariner worked on such a vessel while it was engaged in foreign trade would be eligible for this treatment. The bill also makes minor conforming changes to cross-references elsewhere in the tax code. If enacted, the changes would apply to tax years beginning after the law's enactment date.
The bill was introduced on August 27, 2026, by Rep. Brian Fitzpatrick (R-PA) with three cosponsors, and referred to the House Committee on Ways and Means. As an introduced bill, it would need committee action, potential amendment, and votes in both the House and Senate before it could become law; no further action has yet occurred.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Timeline
27 Aug 2026
Referred to the House Committee on Ways and Means.
Common questions
- What does H.R. 10153 do?
- H.R. 10153, the American Mariner Tax Fairness Act, would amend the Internal Revenue Code to allow certain U.S. merchant mariners to have their earned income treated as "foreign earned income" for tax purposes. This designation currently applies to Americans working abroad and can qualify income for the foreign earned income exclusion under Section 911 of the tax code. The bill extends similar treatment to mariners who work on qualifying vessels, even though such workers are U.S. citizens or residents. The bill defines who qualifies: an individual must be a U.S. citizen or resident who works at least 90 full days within a 12-month period on a "qualifying vessel"—a self-propelled U.S.-flagged vessel of at least 6,000 deadweight tons used exclusively in U.S. foreign trade. Only income earned on the days the mariner worked on such a vessel while it was engaged in foreign trade would be eligible for this treatment. The bill also makes minor conforming changes to cross-references elsewhere in the tax code. If enacted, the changes would apply to tax years beginning after the law's enactment date. The bill was introduced on August 27, 2026, by Rep. Brian Fitzpatrick (R-PA) with three cosponsors, and referred to the House Committee on Ways and Means. As an introduced bill, it would need committee action, potential amendment, and votes in both the House and Senate before it could become law; no further action has yet occurred.
- Has H.R. 10153 become law?
- The source does not supply a confirmed lifecycle stage for H.R. 10153. Check the latest action and official source below.
- Who sponsored H.R. 10153?
- H.R. 10153 was sponsored by Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), with 6 cosponsors.
- What's the latest action on H.R. 10153?
- Referred to the House Committee on Ways and Means. (27 Aug 2026).
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