Fitzpatrick Introduces Bipartisan American Mariner Tax Fairness Act to Strengthen U.S. Maritime Workforce

Targeted tax relief would help address mariner recruitment and retention challenges and strengthen national readiness

WASHINGTON, D.C. -Today, Congressman Brian Fitzpatrick (PA-1), joined by Representatives Tom Suozzi (NY-3), Nicole Malliotakis (NY-11), and Brendan Boyle (PA-2), introduced the bipartisan American Mariner Tax Fairness Act, legislation to strengthen America's merchant mariner workforce by providing targeted tax relief to qualifying U.S. mariners serving aboard U.S.-flag vessels in international trade.

America's U.S.-flag deep-sea fleet has declined from roughly 1,100 oceangoing vessels in 1950 to fewer than 200 today, shrinking with it the pool of credentialed mariners available to crew commercial vessels and sustain the sealift capacity our nation depends on. Federal maritime readiness reviews have consistently identified recruitment and retention as a central challenge to maintaining that capability.

"America's maritime strength depends first on the men and women who crew our ships," said Fitzpatrick. "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. Yet the workforce we depend on is shrinking, and recruitment and retention remain a serious challenge. Good governing means identifying the pressure point and delivering a practical solution. This bill brings greater fairness to the tax code, reflects the realities of service at sea, and helps make these careers more sustainable. If we are serious about strengthening our economy, national security, and America's maritime future, we have to start with the men and women who make that mission possible."

"America's economic and national security depend on a strong maritime industry with skilled mariners to crew our ships. 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. My district is home to the U.S. Merchant Marine Academy and Webb Institute of Naval Architecture, so I know firsthand how vital our mariners are to America's economy and global security. I'm proud to support the men, women, and legislation that keep our commerce moving," said Suozzi.

"I'm proud to help lead this effort for mariners in Philadelphia and across the country. America's merchant mariners are essential to our economy and our national security, and our tax code should recognize the critical role they play. This commonsense legislation will help recruit and retain the next generation of mariners," said Boyle.

"AMC thanks Congressman Fitzpatrick for his leadership in supporting U.S. Merchant Mariners - the unheralded backbone of American sea power. By offering targeted tax relief for international service, this bipartisan legislation combats our mariner shortage, strengthens the U.S.-flag fleet, and bolsters national security," said Elizabeth O'Connor, Executive Director of American Maritime Congress.

"Recruiting and retaining mariners is one of the most pressing national security vulnerabilities facing the maritime industry today, and this bill addresses it head-on. 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. I want to thank Representatives Fitzpatrick and Suozzi for their bipartisan work in advancing this legislation and delivering on a key objective of a strong U.S. maritime policy," said Adam Vokac, President, Marine Engineers' Beneficial Association (MEBA).

The American Mariner Tax Fairness Act would extend the existing foreign earned income exclusion to qualifying U.S. merchant mariners who spend at least 90 days during a 12-month period working aboard qualifying U.S.-flag vessels engaged in foreign trade. The exclusion would apply only to income earned during qualifying periods of service, providing targeted tax relief that better reflects the international nature and unique demands of maritime work while helping address the recruitment and retention challenges facing America's maritime workforce.

Read the full bill text here.