Pub. L. 111-281, tit. IX, sec. 906
LIMITATION ON JURISDICTION OF STATES TO TAX CERTAIN SEAMEN.
SEC. 906. LIMITATION ON JURISDICTION OF STATES TO TAX CERTAIN SEAMEN. Section 11108(b)(2)(B) of title 46, United States Code, is amended to read as follows:“(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.”.