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46 U.S.C. § 11108 — Taxes
Federal law — U.S. Code and appendices · legal_authorities
**(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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title46-section7101&num=0&edition=prelim) 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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 46 U.S.C. § 11108
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Stable record: federal_law:legal_authorities:record_usc_8303b328c21ca02b0d0a55dc
Source file: Laws/federal/codes/united-states-code/title-46/section-11108-taxes--1047cd0d05.md
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Source location: Title 46, Chapter 111, § 11108; chapter-111-protection-and-relief.md
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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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title46-section7101&num=0&edition=prelim) 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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** Licenses and certificates of registry are established for individuals who are required to hold licenses or certificates under this subtitle.
**(b)** Under regulations prescribed by the Secretary, the Secretary—
(1) issues the licenses and certificates of registry; and
(2) may classify the licenses and certificates of registry as provided in subsections (c) and (f) of this section, based on—
(A) the tonnage, means of propulsion, and horsepower of machine-propelled vessels;
(B) the waters on which vessels are to be operated; or
(C) other reasonable standards.
**(c)** The Secretary may issue licenses in the following classes to applicants found qualified as to age, character, habits of life, experience, professional qualifications, and physical fitness:
(1) masters, mates, and engineers.
(2) pilots.
(3) operators.
(4) radio officers.
**(d)** In classifying individuals under subsection (c)(1) of this section, the Secretary shall establish, when possible, suitable career patterns and service and other qualifying requirements appropriate to the particular service or industry in which the individuals are engaged.
**(e)** An individual may be issued a license under subsection (c)(2) of this section only if the applicant—
(1) is at least 21 years of age;
(2) is of sound health and has no physical limitations that would hinder or prevent the performance of a pilot’s duties;
(3) has a thorough physical examination each year while holding the license, except that this requirement does not apply to an individual who will serve as a pilot only on a vessel of less than 1,600 gross tons as measured under [section 14502 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title46-section14502&num=0&edition=prelim), or an alternate ton
Source: Supplied U.S. Code snapshot — release unconfirmed · 46 U.S.C. § 7101
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** In this section—
(1) “dependent” includes spouse, whether or not actually dependent; and
(2) “value” means fair market value as of the date of the filing of the petition or, with respect to property that becomes property of the estate after such date, as of the date such property becomes property of the estate.
**(b)**
(1) Notwithstanding [section 541 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title11-section541&num=0&edition=prelim), an individual debtor may exempt from property of the estate the property listed in either paragraph (2) or, in the alternative, paragraph (3) of this subsection. In joint cases filed under [section 302 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title11-section302&num=0&edition=prelim) and individual cases filed under section 301 or 303 of this title by or against debtors who are husband and wife, and whose estates are ordered to be jointly administered under Rule 1015(b) of the Federal Rules of Bankruptcy Procedure, one debtor may not elect to exempt property listed in paragraph (2) and the other debtor elect to exempt property listed in paragraph (3) of this subsection. If the parties cannot agree on the alternative to be elected, they shall be deemed to elect paragraph (2), where such election is permitted under the law of the jurisdiction where the case is filed.
(2) Property listed in this paragraph is property that is specified under subsection (d), unless the State law that is applicable to the debtor under paragraph (3)(A) specifically does not so authorize.
(3) Property listed in this paragraph is—
(A) subject to subsections (o) and (p), any property that is exempt under Federal law, other than subsection (d) of this section, or State or local law th
Source: Supplied U.S. Code snapshot — release unconfirmed · 11 U.S.C. § 522
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Federal law — U.S. Code and appendices · legal_authorities
Page 196
TITLE 46—SHIPPING
§ 11106
vided employment on another vessel, or passage to the
port of original shipment.
§ 11106. Wages on justifiable complaint of seamen
(a) Before a seaman on a vessel of the United
States is discharged in a foreign country by a
consular officer on the seaman’s complaint that
the agreement required by this part has been
breached because the vessel is badly provisioned
or unseaworthy, or against the officers for cruel
treatment, the officer shall inquire about the
complaint. If satisfied of the justice of the com-
plaint, the consular officer shall require the
master to pay the wages due the seaman plus
one month’s additional wages and shall dis-
charge the seaman. The master shall provide the
seaman with employment on another vessel or
provide the seaman with passage on another ves-
sel to the port of original engagement, to the
most convenient port of the United States, or to
some port agreeable to the seaman.
(b) When a vessel does not have sufficient pro-
visions for the intended voyage, and the seaman
has been forced to accept a reduced ration or
provisions that are bad in quality or unfit for
use, the seaman is entitled to recover from the
master or owner an allowance, as additional
wages, that the court hearing the case considers
reasonable.
(c) Subsection (b) of this section does not
apply when the reduction in rations was for a
period during which the seaman willfully and
without sufficient cause failed to perform duties
or was lawfully under confinement on board or
on shore for misconduct, unless that reduction
can be shown to have been unreasonable.
(d) Subsection (b) of this section does not
apply to a fishing or whaling vessel or a yacht.
(Pub. L. 98–89, Aug. 26, 1983, 97 Stat. 579.)
HISTORICAL A
Source: Supplied 2024 U.S. Code historical extraction · 46 U.S.C. § 11108
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