H.R. 10153 — American Mariner Tax Fairness Act

This section treats earned income received by a United States merchant mariner as foreign earned income eligible for the section 911 exclusion when the mariner is a US citizen or resident actively employed for at least 90 full days during any 12-month period on a qualifying US-flag vessel of at least 6,000 deadweight tons used in US foreign trade. It applies only to days of such employment and takes effect for taxable years beginning after enactment.