What it does
SourcedEnd 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.
Official summary by the Congressional Research Service (Reported to House, Sep 8, 2026).
Our plain-language breakdown, with what it means for you and the case for and against, is written once a bill starts to move.
What has happened
Sourced- Oct 14, 2026Message on Senate action sent to the House.Senate
- Sep 30, 2026Passed Senate without amendment by Unanimous Consent. (consideration: CR S5238-5239)Senate
- Sep 30, 2026Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.Library of Congress
- Sep 30, 2026Senate Committee on Finance discharged by Unanimous Consent.Senate
- Sep 30, 2026Senate Committee on Finance discharged by Unanimous Consent.Library of Congress
- Sep 16, 2026Received in the Senate and Read twice and referred to the Committee on Finance.Senate
- Sep 15, 2026Motion to reconsider laid on the table Agreed to without objection.House floor actions
- Sep 15, 2026On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5683-5684)House floor actions
- Sep 15, 2026Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.Library of Congress
- Sep 15, 2026DEBATE - The House proceeded with forty minutes of debate on H.R. 9496.House floor actions
- Sep 15, 2026Considered under suspension of the rules. (consideration: CR H5683-5685)House floor actions
- Sep 15, 2026Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.House floor actions
- Sep 8, 2026Placed on the Union Calendar, Calendar No. 697.House floor actions
- Sep 8, 2026Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-797.House floor actions
- Sep 8, 2026Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-797.Library of Congress
- Jul 1, 2026Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.House committee actions
- Jul 1, 2026Committee Consideration and Mark-up Session HeldHouse committee actions
- Jun 29, 2026Referred to the House Committee on Ways and Means.House floor actions
- Jun 29, 2026Introduced in HouseLibrary of Congress
- Jun 29, 2026Introduced in HouseLibrary of Congress
Cosponsors
- Donald S. Beyer, Jr. D-VA-8
- Dina Titus D-NV-1