End Tax Penalties on American Hostages Act
Passed Senate without amendment by Unanimous Consent. (consideration: CR S5238-5239)
Follow this bill and it will appear in Updates when it moves to a new stage or is voted on. Stored in this browser only — no account.
- Introduced
- Committee
- House
- Senate
- President
- Law
Official 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.
Actions
- Sep 30, 2026 · SenatePassed Senate without amendment by Unanimous Consent. (consideration: CR S5238-5239)
- Sep 30, 2026 · HousePassed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- Sep 30, 2026 · SenateSenate Committee on Finance discharged by Unanimous Consent.
- Sep 30, 2026 · HouseSenate Committee on Finance discharged by Unanimous Consent.
- Sep 16, 2026 · SenateReceived in the Senate and Read twice and referred to the Committee on Finance.
- Sep 15, 2026 · HouseMotion to reconsider laid on the table Agreed to without objection.
- Sep 15, 2026 · HouseOn motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5683-5684)
- Sep 15, 2026 · HousePassed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
- Sep 15, 2026 · HouseDEBATE - The House proceeded with forty minutes of debate on H.R. 9496.
- Sep 15, 2026 · HouseConsidered under suspension of the rules. (consideration: CR H5683-5685)
- Sep 15, 2026 · HouseMr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Sep 8, 2026 · HousePlaced on the Union Calendar, Calendar No. 697.
- Sep 8, 2026 · HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 119-797.
- Sep 8, 2026 · HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 119-797.
- Jul 1, 2026 · HouseOrdered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.
- Jul 1, 2026 · HouseCommittee Consideration and Mark-up Session Held
- Jun 29, 2026 · HouseReferred to the House Committee on Ways and Means.
- Jun 29, 2026 · HouseIntroduced in House
- Jun 29, 2026 · HouseIntroduced in House
Full Text & Official Record
Full bill text, amendments, and the complete action history are maintained by Congress.gov, the authoritative public record.
View on Congress.gov →