U.S. Code » Title 46 » Subtitle Subtitle II— Vessels and Seamen › Part Part G— Merchant Seamen Protection and Relief › Chapter CHAPTER 111— PROTECTION AND RELIEF

46 U.S.C. § 11108

Taxes

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(a)Withholding.—Wages due or accruing to a master or seaman on a vessel in the foreign, coastwise, intercoastal, interstate, or noncontiguous trade or an individual employed on a fishing vessel or any fish processing vessel may not be withheld under the tax laws of a State or a political subdivision of a State. However, this section does not prohibit withholding wages of a seaman on a vessel in the coastwise trade between ports in the same State if the withholding is under a voluntary agreement between the seaman and the employer of the seaman.(b)Liability.—(1)Limitation on jurisdiction to tax.—An individual to whom this subsection applies is not subject to the income tax laws of a State or political subdivision of a State, other than the State and political subdivision in which the individual resides, with respect to compensation for the performance of duties described in paragraph (2).(2)Application.—This subsection applies to an individual—(A) engaged on a vessel to perform assigned duties in more than one State as a pilot licensed under section 7101 of this title or licensed or authorized under the laws of a State; or(B) who performs regularly assigned duties while engaged as a master, officer, or crewman on a vessel operating on navigable waters in 2 or more States.(Pub. L. 98–89, Aug. 26, 1983, 97 Stat. 580; Pub. L. 98–364, title IV, § 402(14), July 17, 1984, 98 Stat. 450; Pub. L. 106–489, § 1, Nov. 9, 2000, 114 Stat. 2207; Pub. L. 111–281, title IX, § 906, Oct. 15, 2010, 124 Stat. 3012.)

Historical and Revision Notes

Revised section

Source section (U.S. Code)

11108

46:601

Section 11108 prohibits the mandatory withholding of state or local taxes from crewmembers on certain specified vessels. It permits, however, voluntary withholding agreements.

Editorial NotesAmendments

2010—Subsec. (b)(2)(B). Pub. L. 111–281 amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “who performs regularly-assigned duties while engaged as a master, officer, or crewman on a vessel operating on the navigable waters of more than one State.”

2000—Pub. L. 106–489 designated existing provisions as subsec. (a), inserted heading, and added subsec. (b).

1984—Pub. L. 98–364 substituted “an individual employed on a fishing vessel or any fish processing vessel” for “a fisherman employed on a fishing vessel”.

Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 1985–2021 · leading case: Kuypers v. Comptroller of the Treasury of Maryland
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Kuypers v. Comptroller of the Treasury of Maryland (2001) mdd · cites it 4× “Plaintiff Kuypers has styled his action as one to recover seaman’s wages allegedly withheld by the Comptroller under the tax laws of the State of Maryland in violation of 46 U.S.C. § 11108 . He claims that he is entitled to a double wage penalty pursuant to 46 U.”
Curtis Bay Towing Co. v. Commonwealth (1985) pacommwct · cites it 5× “§601 , recodified as 46 U.S.C. §11108 , which proscribes wage withholding from seamen for the purposes of state or local taxes.”
Niemela v. Dept. of Rev. (2019) ortc · cites it 4× “Plaintiffs’ 2014 Oregon tax return reported $32,381 in Oregon source wages based on the theory that part of Niemela’s income during the dredging season was exempt from taxation in this state pursuant to 46 USC §11108 (b) known as the “Waterway Exclusion Act.”
Mendoza v. Dept. of Rev. (2016) ortc · cites it 2× “” 46 USCA §11108(b) (bold emphasis in original; italicized emphasis added).”
Securities and Exchange Commission v. Amerindo Investment Advisors Inc. (2021) nysd “Seaman’s, master’s, or fisherman’s wages, except for child support or spousal support and maintenance (46 U.S.C. §§ 11108–11109). 17b. Railroad retirement, pension, and unemployment benefits (45 U.”
— 46 U.S.C. § 11108(b) — 1 case
Mendoza v. Dept. of Rev. (2016) ortc “” 46 USCA §11108(b) (bold emphasis in original; italicized emphasis added).”
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