Merchant mariners get a tax break other workers do not get.

What it does

This bill lets U.S. merchant mariners skip federal income tax on wages. Mariners must work at least 90 days per year on big American ships. The ships must weigh at least 6,000 tons and sail only in foreign waters. Mariners who meet these rules can exclude their pay from federal taxes.

Who it affects

Merchant mariners who work on large American ships in foreign trade gain this tax break. Shipping companies that employ these mariners also benefit. Other U.S. workers do not get this same tax break.

One thing to notice

Merchant mariners would get a tax break that most other American workers cannot get. The rule only applies to workers on big ships in foreign trade.

From the analysis of the bill text, linked under Primary records below.

Where it stands

4 cosponsors: 2 Democrats, 2 Republicans.

• Aug 27, 2026 — Introduced · Congress.gov: “Introduced in House”
• Aug 27, 2026 — Referred to House Committee on Ways and Means · Congress.gov: “Referred to the House Committee on Ways and Means”

Dates and quoted wording are Congress.gov's action record; the timeline shows status changes, not every procedural step.

Words to know

• merchant mariners — People who work on ships that carry cargo between countries.
• foreign trade — Buying and selling goods between the United States and other countries.
• federal income tax — Money that workers pay to the U.S. government based on earnings.