119th Congress
H.R. 9496
End Tax Penalties on American Hostages Act
- Introduced
- In committee
- Passed House
- Passed Senate
- To President
- Became law
- Sponsor
- Claudia Tenney(R-NY)
- Introduced
- Jun 29, 2026
- Policy area
- Taxation
- Committees
- House Committee on Ways and Means; Senate Committee on Finance
- Official text
- Referred in Senate · Congress.gov page
Cosponsors (2)
Original cosponsors (2)
- Dina Titus (D-NV)
- Donald S. Beyer, Jr. (D-VA)
Summary
Summary by the Congressional Research Service· describes the “Reported to House” version
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.
Roll-call votes
No recorded votes on this bill.
Actions
- Sep 30, 2026 · Senate
Passed Senate without amendment by Unanimous Consent. (consideration: CR S5238-5239) - Sep 30, 2026
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. - Sep 30, 2026 · Senate
Senate Committee on Finance discharged by Unanimous Consent. - Sep 16, 2026 · Senate
Received in the Senate and Read twice and referred to the Committee on Finance. - Sep 15, 2026 · House
Motion to reconsider laid on the table Agreed to without objection. - Sep 15, 2026 · House
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5683-5684) - Sep 15, 2026
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. - Sep 15, 2026 · House
DEBATE - The House proceeded with forty minutes of debate on H.R. 9496. - Sep 15, 2026 · House
Considered under suspension of the rules. (consideration: CR H5683-5685) - Sep 15, 2026 · House
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. - Sep 8, 2026 · House
Placed on the Union Calendar, Calendar No. 697. - Sep 8, 2026 · House
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-797. - Jul 1, 2026
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0. - Jul 1, 2026
Committee Consideration and Mark-up Session Held - Jun 29, 2026 · House
Referred to the House Committee on Ways and Means. - Jun 29, 2026
Introduced in House