3.0.0 5320 2023-02-16T15:26:17Z 2023-02-16T15:26:17Z Senate S 2022-12-20 117 ssfi00 Finance Committee Senate Standing Referred to 2022-12-20T20:42:23Z 2022-12-20 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2022-12-20 Introduced in Senate IntroReferral 10000 9 Library of Congress C001088 Sen. Coons, Christopher A. [D-DE] Christopher Coons D DE A. N R000605 Sen. Rounds, Mike [R-SD] Mike Rounds R SD 2022-12-20 True Taxation Taxation 00 2022-12-20 Introduced in Senate 2023-02-13T19:54:58Z This bill defers the collection of income taxes from a U.S. national who is unlawfully or wrongfully detained abroad until 180 days after such national is released from detention, returns to the United States, or departs the detaining country. It also requires the reimbursement of penalties for late payment of income taxes that become due during such detainment.

The bill suspends for 270 days after the release of a U.S. national the running of a statute of limitations for the collection of income taxes deferred by this bill.

The deferral allowed by this bill does not apply to social security taxes imposed on employees.

]]> A bill to suspend the collection of income taxes and related interest and penalties from United States nationals who are unlawfully or wrongfully detained abroad and to reimburse such nationals for any penalties paid during such a detention. Display Title A bill to suspend the collection of income taxes and related interest and penalties from United States nationals who are unlawfully or wrongfully detained abroad and to reimburse such nationals for any penalties paid during such a detention. Official Title as Introduced A bill to suspend the collection of income taxes and related interest and penalties from United States nationals who are unlawfully or wrongfully detained abroad and to reimburse such nationals for any penalties paid during such a detention. Introduced in Senate IS Introduced in Senate 2022-12-20T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-117s5320is/xml/BILLS-117s5320is.xml 2022-12-20 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.