# 119-hr-10153: American Mariner Tax Fairness Act

119-hr-10153, American Mariner Tax Fairness Act, is a 119th Congress bill sponsored by Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA); status introduced; PRIA reads it as touching household money (as of 2026-09-30).

- Canonical: https://policyrisk.com/legislation/119-hr-10153
- As of: 2026-09-30
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-10153
- Congress: 119
- Title: American Mariner Tax Fairness Act
- Status: introduced
- Introduced: 2026-08-27
- Sponsor: Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA)
- Cosponsors: 6
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-30

## Summary

**Expands the foreign earned income exclusion for U.S. merchant mariners.** This bill would let U.S. merchant mariners treat pay earned on qualifying days aboard certain U.S.-flag foreign trade vessels as foreign earned income for the foreign earned income exclusion. - Workers: U.S. merchant mariners who are U.S. citizens or residents could exclude pay earned on qualifying days from U.S. taxable income, which may lower their U.S. tax on that pay. The rule applies only for mariners who work at least 90 full days in any 12-month period. - Eligibility rules: To qualify the vessel must be a U.S.-flag ship of at least 6,000 deadweight tons used exclusively in U.S. foreign trade. Only days actively employed on those voyages count toward the exclusion. - Tax code alignment: The bill adds a new special rule to section 911(d), adjusts internal cross references in sections 911(f)(1) and 1411(d)(2), and applies to taxable years beginning after enactment.

## Cosponsors (6)

- Rep. Panetta, Jimmy [D-CA-19] (D-CA), 2026-09-28T00:00:00.000Z
- Rep. Suozzi, Thomas R. [D-NY-3] (D-NY), 2026-08-27T00:00:00.000Z
- Rep. Malliotakis, Nicole [R-NY-11] (R-NY), 2026-08-27T00:00:00.000Z
- Rep. Boyle, Brendan F. [D-PA-2] (D-PA), 2026-08-27T00:00:00.000Z
- Rep. Tenney, Claudia [R-NY-24] (R-NY), 2026-09-15T00:00:00.000Z
- Rep. Moran, Nathaniel [R-TX-1] (R-TX), 2026-09-21T00:00:00.000Z

## Provisions PRIA read

- Lower taxes for U.S. merchant mariners: benefit, high. If enacted, this bill would let some U.S. merchant mariners treat certain wages as foreign earned income. You would need to be a U.S. citizen or resident. Within any 12-consecutive-month period, you would need at least 90 full days actively employed on a qualifying vessel. A qualifying vessel would…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-2548: Sanctioning Russia Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-1422: Enhanced Iran Sanctions Act of 2025
- 119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025

## Sources
- [119-hr-10153 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/10153)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-2548: Sanctioning Russia Act of 2025](https://policyrisk.com/legislation/119-hr-2548)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-1422: Enhanced Iran Sanctions Act of 2025](https://policyrisk.com/legislation/119-hr-1422)
- [119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025](https://policyrisk.com/legislation/119-hr-3514)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-10153 (as of 2026-09-30).