HR 3162 · 106th Congress · Taxation

To amend the Internal Revenue Code of 1986 to allow merchant mariners to be treated as citizens or residents of the United States living abroad.

Introduced 1999-10-28· Sponsored by Rep. Kuykendall, Steven T. [R-CA-36]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1999-10-28)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to include qualified merchant mariners who are U.S. citizens or residents and who receive income for employment as regular crew members of vessels engaged in U.S. foreign commerce or international commerce among those individuals qualified for an exclusion of such income from earned income.…

Summarized by Claude AI · Non-partisan · For informational purposes only