A bill to suspend the collection of income taxes and related interest and penalties from United States nationals who are unlawfully or wrongfully detained abroad and to reimburse such nationals for any penalties paid during such a detention.
Bill journey · stage 2 of 5
Under committee review
What it doesSummary introduced in senate (Dec 20, 2022)
This bill defers the collection of income taxes from a U.S. national who is unlawfully or wrongfully detained abroad until 180 days after such national is released from detention, returns to the United States, or departs the detaining country. It also requires the reimbursement of penalties for late payment of income taxes that become due during such detainment.
The bill suspends for 270 days after the release of a U.S. national the running of a statute of limitations for the collection of income taxes deferred by this bill.
The deferral allowed by this bill does not apply to social security taxes imposed on employees.
What just happenedDec 20, 2022
Read twice and referred to the Committee on Finance.
Who’s behind it
- Introduced in SenateDec 20, 2022
- Dec 20, 2022IntroReferral
Read twice and referred to the Committee on Finance.
Finance Committee - Dec 20, 2022IntroReferral10000
Introduced in Senate