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      <constitutionalAuthorityStatementText>&lt;pre&gt;[Congressional Record Volume 170, Number 51 (Friday, March 22, 2024)][House]From the Congressional Record Online through the Government Publishing Office [&lt;a href="https://www.gpo.gov"&gt;www.gpo.gov&lt;/a&gt;]By Ms. TITUS:H.R. 7791.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8, Clause 1The single subject of this legislation is:Taxation[Page H1498]&lt;/pre&gt;</constitutionalAuthorityStatementText>
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        <fullName>Rep. Titus, Dina [D-NV-1]</fullName>
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        <fullName>Rep. Hill, J. French [R-AR-2]</fullName>
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        <fullName>Rep. Gottheimer, Josh [D-NJ-5]</fullName>
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        <fullName>Rep. Spanberger, Abigail Davis [D-VA-7]</fullName>
        <firstName>Abigail</firstName>
        <lastName>Spanberger</lastName>
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        <state>VA</state>
        <middleName>Davis</middleName>
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        <bioguideId>P000613</bioguideId>
        <fullName>Rep. Panetta, Jimmy [D-CA-19]</fullName>
        <firstName>Jimmy</firstName>
        <lastName>Panetta</lastName>
        <party>D</party>
        <state>CA</state>
        <district>19</district>
        <sponsorshipDate>2024-10-04</sponsorshipDate>
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      <name>Taxation</name>
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        <name>Taxation</name>
        <updateDate>2024-04-12T13:30:55Z</updateDate>
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        <updateDate>2024-04-15T17:11:35Z</updateDate>
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          <text>&lt;p&gt; &lt;strong&gt;Stop Tax Penalties on American Hostages Act &lt;/strong&gt;&lt;strong&gt;of 2024&lt;/strong&gt;&lt;/p&gt; &lt;p&gt;This bill postpones certain tax filing deadlines for U.S. nationals and their spouses who are unlawfully or wrongfully detained abroad or held hostage abroad. It also allows for a refund and abatement of penalties and fines paid by detained individuals.&lt;/p&gt;</text>
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    <title>Stop Tax Penalties on American Hostages Act of 2024</title>
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        <title>Stop Tax Penalties on American Hostages Act of 2024</title>
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        <title>Stop Tax Penalties on American Hostages Act of 2024</title>
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        <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.</title>
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      <text>Referred to the House Committee on Ways and Means.</text>
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    <dc:rights>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.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
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