What does Preamble of End Tax Penalties on American Hostages Act do?

This bill, formally titled '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,' aims to amend the Internal Revenue Code of 1986. The bill intends to postpone tax deadlines for United States nationals. It also seeks to reimburse paid late fees for those same individuals. The bill applies to United States nationals who are unlawfully or wrongfully detained or held hostage abroad.

What does SHORT TITLE. of End Tax Penalties on American Hostages Act do?

This bill is formally titled the 'End Tax Penalties on American Hostages Act'.

What does POSTPONEMENT OF TAX DEADLINES FOR HOSTAGES AND INDIVIDUALS of End Tax Penalties on American Hostages Act do?

This section amends the Internal Revenue Code of 1986 by adding section 7511. Section 7511 provides that periods of unlawful or wrongful detention abroad, or being held hostage abroad, shall be disregarded when determining tax liabilities. This applies to 'applicable individuals,' defined as U.S. nationals unlawfully detained abroad or taken hostage, as determined by the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act. The Secretary of State and Attorney General are required to provide lists of applicable individuals to the Secretary of the Treasury. The provision generally does not apply to determining interest on overpayments of tax. If an individual is later identified as an applicable individual, the Secretary shall abate assessments and refund amounts collected. The amendments apply to taxable years ending after the date of enactment of this Act.

What does REFUND AND ABATEMENT OF PENALTIES AND FINES PAID BY ELIGIBLE of End Tax Penalties on American Hostages Act do?

This section amends the Internal Revenue Code of 1986 to establish a program for eligible individuals to apply for refunds or abatements of penalties and fines paid during a specified period. The Secretary of the Treasury, in consultation with the Secretary of State and the Attorney General, must establish this program by January 1, 2027. The Secretary of State and Attorney General are tasked with compiling a list of eligible individuals and providing it to the Secretary. Eligible individuals will receive notice of their potential eligibility for a refund or abatement within 90 days of release (if released before enactment) or 90 days after release (if released after enactment). The Secretary is authorized to issue refunds to eligible individuals in the same manner as other tax refunds. The 3-year period of limitation for refunds under section 6511(a) is extended until the end of the 1-year period following the notice described in subparagraph (C). An 'eligible individual' is defined as someone who paid interest, penalties, or additional amounts due to a failure to perform an act described in section 7508(a)(1). The 'applicable period' is defined as January 1, 2021, to the date of enactment of this section.

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End Tax Penalties on American Hostages Act

Last updated: 6/29/2026 · Introduced: 6/29/2026

Author: Claudia Tenney (R-NY)

TL;DR (AI)

This bill allows U.S. nationals held hostage or unlawfully detained abroad to disregard those periods when calculating their tax liabilities.
It establishes a program for eligible individuals to receive refunds or abatements for penalties and fines paid between January 1, 2021, and the bill's enactment date.
The bill requires the State and Justice Departments to identify and provide lists of eligible individuals to the Treasury Department to facilitate these tax relief measures.

119th Congressin committeeOfficial page

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Includes provisions on preamble, short title., and 2 more.

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