Stop Tax Penalties on American Hostages Act of 2025
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed House
- 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 the period of their 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’ as a U.S. national detained or held hostage abroad, as determined by specific criteria.
- Requires the Secretary of State and Attorney General to provide lists of affected individuals to the Treasury.
- Establishes a program to refund penalties and fines paid by eligible individuals.
- Extends the time limit for refunding penalties and fines.
- Defines the ‘applicable period’ as January 1, 2021, to the date of enactment of the bill.
- Requires Treasury to update databases to reflect these changes.
Who is affected
- United States nationals
- Spouses of affected individuals
- Dependents of affected individuals
- Individuals unlawfully or wrongfully detained abroad
- Individuals held hostage abroad
Bill text
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Sponsors
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Cosponsors
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