End Tax Penalties on American Hostages Act
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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 End Tax Penalties on American Hostages Act, aims to provide relief to United States nationals who have been unlawfully or wrongfully detained or held hostage abroad. It postpones tax deadlines and reimburses late fees for these individuals, aligning with the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act. The bill also establishes a program to refund or abate penalties and fines paid by eligible individuals during a specific period, starting January 1, 2021.
Key provisions
- Postpones tax deadlines for individuals unlawfully or wrongfully detained abroad or held hostage.
- Reimburses late fees for affected individuals.
- Establishes a program to refund or abate penalties and fines paid during 2021-2023.
- Requires the Secretary of State and Attorney General to provide lists of affected individuals to the Treasury.
- Defines ‘applicable individual’ based on the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act.
- Extends the time limit for refunds for eligible individuals.
- Mandates Treasury updates to reflect statute expiration dates and collection activities.
- Creates a process for eligible individuals to apply for refunds of penalties and fines.
Who is affected
- United States nationals
- Individuals unlawfully or wrongfully detained abroad
- Individuals held hostage abroad
- Spouses of affected individuals
Bill text
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Sponsors
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3 on record
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