3.0.0 9496 2026-09-10T12:43:48Z 2026-09-10T12:43:48Z House H HR 2026-06-29 119 https://www.congress.gov/bill/119th-congress/house-bill/9496 [Congressional Record Volume 172, Number 108 (Monday, June 29, 2026)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. TENNEY:H.R. 9496.Congress has the power to enact this legislation pursuantto the following:Article I[Page H4316]]]> hswm00 Ways and Means Committee House Standing Reported By 2026-09-08T18:22:00Z Markup By 2026-07-01T16:00:00Z Referred To 2026-06-29T16:01:30Z Stop Tax Penalties on American Hostages Act of 2025 119 655 S 2025-02-20 Read twice and referred to the Committee on Finance. Related bill CRS Stop Tax Penalties on American Hostages Act of 2025 119 1868 HR 2025-03-05 Referred to the House Committee on Ways and Means. Related bill CRS TAS Act 119 3931 S 2026-02-26 Read twice and referred to the Committee on Finance. Related bill CRS An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. 119 1 HR 2025-07-04 Became Public Law No: 119-21. Related bill CRS 2026-09-08 Placed on the Union Calendar, Calendar No. 697. Calendars H12410 2 House floor actions U00697 2026-09-08 Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-797. Committee H12200 2 House floor actions hswm00 Ways and Means Committee 2026-09-08 Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-797. Committee 5000 9 Library of Congress hswm00 Ways and Means Committee 2026-07-01 hswm00 Ways and Means Committee 1 House committee actions Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0. Committee 2026-07-01 hswm00 Ways and Means Committee 1 House committee actions Committee Consideration and Mark-up Session Held Committee 2026-06-29 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2026-06-29 Introduced in House IntroReferral Intro-H 9 Library of Congress 2026-06-29 Introduced in House IntroReferral 1000 9 Library of Congress T000478 Rep. Tenney, Claudia [R-NY-24] Claudia Tenney R NY 24 N T000468 Rep. Titus, Dina [D-NV-1] Dina Titus D NV 1 2026-06-29 True B001292 Rep. Beyer, Donald S. [D-VA-8] Donald Beyer D VA S. 8 2026-06-29 True 2026-08-20T21:20:00Z H.R. 9496, End Tax Penalties on American Hostages Act https://www.cbo.gov/publication/62711 As ordered reported by the House Committee on Ways and Means on July 1, 2026 Taxation Taxation 2026-09-09T18:17:39Z 00 2026-06-29 Introduced in House 2026-09-10T12:41:58Z 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.

]]> End Tax Penalties on American Hostages Act Display Title 45 End Tax Penalties on American Hostages Act 2026-09-09T14:53:03Z Official Title as Introduced 6 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. 2026-09-09T14:53:03Z Introduced in House IH Short Title(s) as Reported to House 102 End Tax Penalties on American Hostages Act 2026-09-09T06:53:24Z H House Reported in House RH Short Title(s) as Introduced 101 End Tax Penalties on American Hostages Act 2026-06-30T08:23:21Z Introduced in House IH Reported in House 2026-09-08T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119hr9496rh/xml/BILLS-119hr9496rh.xml Introduced in House 2026-06-29T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119hr9496ih/xml/BILLS-119hr9496ih.xml 2026-09-08 Placed on the Union Calendar, Calendar No. 697. 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.