Stop Tax Penalties on American Hostages Act of 2025
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Overview
This bill, the Stop Tax Penalties on American Hostages Act of 2025, aims to provide relief to U.S. nationals who have been unlawfully or wrongfully detained or held hostage abroad. It postpones tax deadlines and reimburses late fees for these individuals, as well as their spouses and dependents. The bill also establishes a program to refund penalties and fines paid by eligible individuals during their period of detention or hostage situation.
Key provisions
- Postpones tax deadlines for U.S. nationals unlawfully or wrongfully detained abroad.
- Reimburses late fees paid by affected individuals.
- Defines ‘applicable individual’ based on U.S. Department of State and Attorney General determinations.
- Requires the Treasury Department to update databases to reflect these changes.
- Establishes a program for refunds of penalties and fines paid by eligible individuals.
- Sets a specific ‘applicable period’ for determining eligibility (January 1, 2021 – date of enactment).
- Requires the Secretary of State and Attorney General to compile a list of applicable individuals.
- Extends the time limit for refunds for eligible individuals.
Who is affected
- U.S. National Detainees
- U.S. Nationals Held Hostage
- Spouses of Detained/Hostage Nationals
- Dependents of Detained/Hostage Nationals
- Taxpayers subject to penalties and fines
Bill text
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Sponsors
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15 on record
Primary sponsor
Cosponsors
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