Install
End Tax Penalties on American Hostages Act
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.
- Introduced
- Committee
- Passed House
- Passed Senate
- To President
- Became law
Summary
End Tax Penalties on American Hostages Act
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.
Summary by the Congressional Research Service, Library of Congress.
Actions
- Sep 30, 2026 Passed Senate without amendment by Unanimous Consent. (consideration: CR S5238-5239)
- Sep 30, 2026 Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- Sep 30, 2026 Senate Committee on Finance discharged by Unanimous Consent.
- Sep 16, 2026 Received in the Senate and Read twice and referred to the Committee on Finance.
- Sep 15, 2026 Motion to reconsider laid on the table Agreed to without objection.
- Sep 15, 2026 On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5683-5684)
- Sep 15, 2026 Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
- Sep 15, 2026 DEBATE - The House proceeded with forty minutes of debate on H.R. 9496.
- Sep 15, 2026 Considered under suspension of the rules. (consideration: CR H5683-5685)
- Sep 15, 2026 Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Sep 8, 2026 Placed on the Union Calendar, Calendar No. 697.
- Sep 8, 2026 Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-797.
- Jul 1, 2026 Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.
- Jul 1, 2026 Committee Consideration and Mark-up Session Held
- Jun 29, 2026 Referred to the House Committee on Ways and Means.
- Jun 29, 2026 Introduced in House
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