,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ajaec  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,augu/ #bg1 #bjbf,mr4 
,fitzpatrick 7= himself1 ,mr4 ,suozzi1  
,ms4 ,malliotakis1 & ,mr4 ,boyle (      
,p5nsylvania7 introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to treat income   
e>n$ by ,unit$ ,/ates m]*ant m>9]s z    
=eign e>n$ income4  #a4 ,%ort title     
,?is ,act may be cit$ z ! ,am]ican ,m>9]
 ,tax ,fairness ,act4  #b4 ,income e>n$ 
by ,unit$ ,/ates m]*ant m>9]s treat$ z  
=eign e>n$ income  7a7 ,9 g5]al ,section
 #iaa7;d7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by r$esignat+ p>agraphs  
7#e7 ?r\gh 7#i7 z p>agraphs 7#f7 ?r\gh  
7#aj71 respectively1 & by ins]t+ aft]   
p>agraph 7#d7 ! foll[+ new p>agraph3    
7#e7 ,special rules = ,unit$ ,/ates     
m]*ant m>9]s  7,a7 ,9 g5]al ,9 ! case ( 
an individual :o is a ,unit$ ,/ates     
m]*ant m>9]--  7i7 not)/&+ p>agraph     
7#a71 su* individual %all be treat$ z a 

qualifi$ individual ) respect to ! days 
describ$ 9 subp>agraph 7,b77i77,,ii7    
dur+ :i* su* individual 0 actively      
employ$ on a qualify+ vessel :ile su*   
vessel 0 us$ 9 ! ,unit$ ,/ates =eign    
trade1 & 9 apply+ subsections           
7b77#b77;,a71 7c77#a77;,b77ii71 &       
7c77#b77;,a77ii7 ) respect to su*       
individual1 only su* days %all be tak5  
into acc\nt1 &  7ii7 not)/&+ subsection 
7b77#a77;,a71 any e>n$ income receiv$ by
 su* individual :i* is attributable to  
su* employm5t ) respect to su* days %all
 7subject to subsection 7b77#a77;,b77 be
 treat$ z =eign e>n$ income4  7,b7      
,def9itions ,= purposes ( ?is p>agraph--
 7i7 ,unit$ ,/ates m]*ant m>9] ,! t]m   
,unit$ ,/ates m]*ant m>9] means any     
individual :o--  7,i7 is a citiz5 or    
resid5t ( ! ,unit$ ,/ates1 &  7,,ii7    
dur+ any p]iod ( #ab consecutive mon?s1 
is actively employ$ on a qualify+       
vessel1 :ile su* vessel is us$ 9 !      
,unit$ ,/ates =eign trade1 dur+ at lea/ 
#ij full days 9 su* p]iod4  7ii7        

,qualify+ vessel ,! t]m qualify+ vessel 
means a self-propell$ 7or a comb9ation  
self-propell$ & non-self-propell$7      
,unit$ ,/ates flag vessel ( n less ?an  
#f1jjj deadweight tons us$ exclusively 9
 ! ,unit$ ,/ates =eign trade4  7iii7    
,unit$ ,/ates =eign trade ,! t]m ,unit$ 
,/ates =eign trade has ! mean+ giv5 su* 
t]m by section #acee7;a77#g7 7det]m9$ by
 ins]t+ 7or a possession !re(7 aft]     
,unit$ ,/ates74  7iv7 ,unit$ ,/ates flag
 vessel ,! t]m ,unit$ ,/ates flag vessel
 has ! mean+ giv5 su* t]m by section    
#acee7;a77#e74  4  7b7 ,con=m+ am5dm5ts 
7#a7 ,section #iaa7;f77#a7 ( su* ,code  
is am5d$ by /rik+ subsection 7d77#f7 &  
ins]t+ subsection 7d77#g74  7#b7        
,section #adaa7;d77#b7 ( su* ,code is   
am5d$ by /rik+ section #iaa7;d77#f7 &   
ins]t+ section #iaa7;d77#g74  7c7       
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4