Referred to the House Committee on Ways and Means.
The bill amends the Internal Revenue Code to disregard the period a United States national is unlawfully or wrongfully detained or held hostage abroad when determining tax filing and payment deadlines, interest, penalties, credits, and refunds. It directs the Secretaries of State and the Attorney General to provide lists to Treasury identifying eligible individuals, requires Treasury to update systems, and mandates abatement and refund processes for penalties or interest assessed during detention.
Liberals emphasize humanitarian relief and restorative justice for hostages
Relative to its intended legislative type, this bill is a targeted substantive amendment to the Internal Revenue Code that is generally well-structured: it defines beneficiaries, creates a statutory mechanism to disregard detention periods for tax timing and to refund/abate penalties, and prescribes interagency data flows and implementation deadlines.
The bill amends the Internal Revenue Code to disregard the period a United States national is unlawfully or wrongfully detained or held hostage abroad when determining tax filing and payment deadlines, interest, penalties, credits, and refunds.
It directs the Secretaries of State and the Attorney General to provide lists to Treasury identifying eligible individuals, requires Treasury to update systems, and mandates abatement and refund processes for penalties or interest assessed during detention.
The bill creates a program to allow eligible individuals (and spouses/dependents) to apply for refunds or abatements for amounts paid from January 1, 2021, through enactment and extends refund limitation periods for those claims.
Narrow, humanitarian tax relief typically attracts bipartisan support, but enactment depends on legislative calendar, scoring and procedural hurdles.
Relative to its intended legislative type, this bill is a targeted substantive amendment to the Internal Revenue Code that is generally well-structured: it defines beneficiaries, creates a statutory mechanism to disregard detention periods for tax timing and to refund/abate penalties, and prescribes interagency data flows and implementation deadlines.
Liberals emphasize humanitarian relief and restorative justice for hostages
These are examples from the analysis, not a ranked list of the most-affected groups.
Liberals emphasize humanitarian relief and restorative justice for hostages
Likely strongly supportive as a targeted humanitarian relief measure protecting vulnerable Americans abroad from financial punishment.
Views the bill as correcting an unfair tax consequence for hostages and their families, and appreciates coordination among federal agencies.
Generally supportive as a narrowly targeted, humanitarian tax fix, but cautious about administrative costs and verification details.
Wants clear rules, fraud prevention, and an estimate of fiscal impact before full endorsement.
Cautiously open to humanitarian intent but concerned about fiscal effects, administrative expansion, and fraud risk.
May support only with strict verification, reporting, and limits to prevent precedent for other carve-outs.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Narrow, humanitarian tax relief typically attracts bipartisan support, but enactment depends on legislative calendar, scoring and procedural hurdles.
The bill has not accumulated any surfaced votes yet.
Liberals emphasize humanitarian relief and restorative justice for hostages
Narrow, humanitarian tax relief typically attracts bipartisan support, but enactment depends on legislative calendar, scoring and procedura…
Relative to its intended legislative type, this bill is a targeted substantive amendment to the Internal Revenue Code that is generally well-structured: it defines beneficiaries, creates a statutory mechanism to disrega…
Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.