Rep. Carbajal requests DHS oversight explanation for Jones Act waivers
The congressional letter was sent October 16, and references recent IRS tax guidance for foreign vessels operating under waivers.
By Dana Whitfield · 1hU.S. Representative Salud Carbajal wrote to Department of Homeland Security Secretary Markwayne Mullin on October 16, 2026, requesting an explanation of DHS oversight regarding Jones Act waivers.
The Jones Act restricts foreign vessels from carrying goods between U.S. ports.
Carbajal cited recent Internal Revenue Service guidance establishing that income earned by foreign corporations operating vessels between U.S. ports under Jones Act waivers constitutes domestic-source income and does not qualify for certain international shipping tax exemptions.
Shipping on U.S. flagged vessels costs over 2.7 times more than on foreign vessels.
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