3.0.0 655 2026-09-28T19:57:40Z 2026-09-28T19:57:40Z Senate S S 2025-02-20 119 https://www.congress.gov/bill/119th-congress/senate-bill/655 ssfi00 Finance Committee Senate Standing Referred To 2025-02-20T18:29:04Z TAS Act 119 3931 S 2026-02-26 Read twice and referred to the Committee on Finance. Related bill CRS End Tax Penalties on American Hostages Act 119 9496 HR 2026-09-16 Received in the Senate and Read twice and referred to the Committee on Finance. Related bill CRS TAS Act 119 5441 S 2026-09-17 Placed on Senate Legislative Calendar under General Orders. Calendar No. 670. 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. Identical bill CRS 2025-02-20 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2025-02-20 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 2025-02-20 True W000779 Sen. Wyden, Ron [D-OR] Ron Wyden D OR 2025-02-20 True T000476 Sen. Tillis, Thomas [R-NC] Thomas Tillis R NC Roland 2025-02-20 True C001075 Sen. Cassidy, Bill [R-LA] Bill Cassidy R LA 2025-02-20 True S001217 Sen. Scott, Rick [R-FL] Rick Scott R FL 2025-02-20 True V000128 Sen. Van Hollen, Chris [D-MD] Chris Van Hollen D MD 2025-02-20 True F000479 Sen. Fetterman, John [D-PA] John Fetterman D PA K. 2025-02-20 True M001243 Sen. McCormick, David [R-PA] David McCormick R PA H. 2025-02-20 True C001035 Sen. Collins, Susan M. [R-ME] Susan Collins R ME M. 2025-02-24 False Taxation Taxation 2025-05-06T14:18:31Z 00 2025-02-20 Introduced in Senate 2026-09-09T18:56:48Z Stop Tax Penalties on American Hostages Act of 2025

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.

]]> Stop Tax Penalties on American Hostages Act of 2025 Display Title 45 Stop Tax Penalties on American Hostages Act of 2025 2025-03-13T01:23:26Z Short Title(s) as Introduced 101 Stop Tax Penalties on American Hostages Act of 2025 2025-03-13T01:23:21Z Introduced in Senate IS Official Title as Introduced 6 A bill 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. 2025-03-13T01:18:45Z Introduced in Senate IS Introduced in Senate 2025-02-20T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119s655is/xml/BILLS-119s655is.xml 2025-02-20 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.