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 a 12-month period working aboard qualifying vessels would be eligible for the exclusion. The tax benefit would apply only to income earned during qualifying periods at sea.
Supporters say the change would help make careers at sea more attractive at a time when the U.S. maritime industry is struggling to recruit and retain enough credentialed mariners to meet both commercial and national security requirements.
“America’s maritime strength depends first on the men and women who crew our ships,” Fitzpatrick said. “Our merchant mariners spend months away from their families doing demanding, essential work that keeps commerce moving and preserves a capability our nation cannot afford to lose.”
The legislation comes amid renewed concern in Washington over the size of the U.S. merchant marine and whether the country has enough qualified mariners to crew the commercial and government-controlled vessels that would be needed during a major military contingency.
The U.S.-flag deep-sea fleet has fallen sharply over the past several decades, from roughly 1,100 oceangoing vessels in 1950 to fewer than 200 today. The decline has also reduced the pool of experienced mariners available to support the country’s strategic sealift fleet during wartime or national emergencies.
Suozzi, whose district includes the U.S. Merchant Marine Academy at Kings Point and Webb Institute, said the proposal recognizes the unusual demands placed on Americans who make their living at sea.
“America’s economic and national security depend on a strong maritime industry with skilled mariners to crew our ships,” Suozzi said. “This bipartisan bill recognizes the sacrifices mariners make in entering such a demanding profession by providing targeted tax relief through extending the foreign earned income exclusion to members of this essential workforce.”
The proposal has drawn support from maritime labor and industry groups, including the Marine Engineers’ Beneficial Association and American Maritime Congress.
MEBA President Adam Vokac described mariner recruitment and retention as “one of the most pressing national security vulnerabilities facing the maritime industry today.”
“The American Mariner Tax Fairness Act simply extends the same treatment already given to other Americans working abroad to mariners sailing in international waters, bringing us in line with how every other major maritime nation treats its seafarers,” Vokac said.
American Maritime Congress Executive Director Elizabeth O’Connor said the legislation would help address the mariner shortage while supporting the U.S.-flag fleet and national security.
The bill adds to a growing push in Congress to rebuild the U.S. maritime sector as concerns mount over the country’s limited commercial fleet, shipbuilding capacity and pool of qualified merchant mariners.