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Bill119th CongressFiled Jun 29, 2026Taxation
H.R. 9496

End Tax Penalties on American Hostages Act

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What it doesSummary reported to house (Sep 8, 2026)

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.

What just happenedOct 14, 2026

Message on Senate action sent to the House.

Who’s behind it

Rep. Tenney, Claudia [R-NY-24](R-NY)Sponsor
2 cosponsors2 D
Read on Congress.gov
2cosponsors2committees20actions6related bills9subjects
  1. Sep 16, 2026IntroReferral

    Received in the Senate and Read twice and referred to the Committee on Finance.

    Finance Committee
  2. Sep 15, 2026FloorH38310

    Motion to reconsider laid on the table Agreed to without objection.

  3. Sep 15, 2026FloorH37300

    On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5683-5684)

  4. Sep 15, 2026Floor8000

    Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.

  5. Sep 15, 2026FloorH8D000

    DEBATE - The House proceeded with forty minutes of debate on H.R. 9496.

  6. Sep 15, 2026FloorH30000

    Considered under suspension of the rules. (consideration: CR H5683-5685)

  7. Sep 15, 2026FloorH30300

    Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

  8. Sep 8, 2026CalendarsH12410

    Placed on the Union Calendar, Calendar No. 697.

  9. Sep 8, 2026CommitteeH12200

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-797.

    Ways and Means Committee
  10. Sep 8, 2026Committee5000

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-797.

    Ways and Means Committee
  11. Jul 1, 2026Committee

    Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.

    Ways and Means Committee
  12. Jul 1, 2026Committee

    Committee Consideration and Mark-up Session Held

    Ways and Means Committee
  13. Jun 29, 2026IntroReferralH11100

    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  14. Jun 29, 2026IntroReferralIntro-H

    Introduced in House

  15. Jun 29, 2026IntroReferral1000

    Introduced in House

Reported to HouseSep 8, 20267

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.

Introduced in HouseJun 29, 2026

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.