Skip to Content

Do you allow analytics?

We use analytics tools to understand how people use the site. They're optional: if you decline, the site works the same, no analytics cookies are set and Google gets only a cookieless, anonymous count signal. Your votes are saved either way; the details are in the privacy policy.

Referandom is here: Tinder for Congress 🔥

Support Referandom
EconomyH.R. 9496Comments

End Tax Penalties on American Hostages Act

Official title: To amend the Internal Revenue Code of 1986 to postpone tax deadlines and reimburse paid late fees for United States nationals who are unlawfully or wrongfully detained or held hostage abroad, and for other purposes.

What Do You Think?

How would you vote?

Referandom Vote

Vote to see the result.

Where the Bill Stands

  1. Introduced, done
  2. Committee, done
  3. Floor Vote, done
  4. Outcome, shown after you vote

What This Bill Does

This bill extends certain federal tax deadlines for U.S. nationals who are unlawfully or wrongfully detained abroad or held hostage abroad and their spouses. The bill also allows for an abatement and refund of additional taxes, interest, and penalties assessed to such individuals for failing to meet a federal tax deadline during a period of detention.

Specifically, under the bill, the time period during which a U.S. national is unlawfully or wrongfully detained abroad or held hostage abroad is disregarded in determining certain federal tax deadlines, including deadlines for

  • filing a return for and paying federal income, estate, gift, employment, or excise taxes;
  • a tax credit or refund claim; and
  • the determination, assessment, and collection of additional taxes, interest, or penalties.

The bill requires the Department of State and the Department of Justice to annually provide the Internal Revenue Service (IRS) with lists to identify U.S. nationals who qualify for an extension.

The bill also requires the IRS to (1) abate and refund additional taxes, interest, and penalties assessed for any tax year ending during a period of detention for which an extension of a federal tax deadline is permitted; and (2) establish a program allowing U.S. nationals unlawfully or wrongfully detained abroad or taken hostage abroad (or their spouse or dependent) to claim a refund of additional taxes, interest, and penalties assessed for any tax year ending during a period of detention from 2021 to the bill’s enactment date.

Sponsors

Related Documents

Bill on Congress.govWeb Page ↗ (opens in a new tab)

Timeline

  1. SenateSenate Committee on Finance discharged by Unanimous Consent.
  2. Library of CongressPassed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
  3. Passed Congress
  4. SenateReceived in the Senate and Read twice and referred to the Committee on Finance.
  5. House floor actionsMr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  6. Library of CongressPassed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
  7. Floor Vote
  8. House floor actionsReported (Amended) by the Committee on Ways and Means. H. Rept. 119-797.
  9. House committee actionsCommittee Consideration and Mark-up Session Held
  10. Library of CongressIntroduced in House
  11. House floor actionsReferred to the House Committee on Ways and Means.
  12. Introduced
  13. Committee

Comments

Comments with insults, hate speech or personal information are removed.