119th Congress Taxation
H.R. 1868: Stop Tax Penalties on American Hostages Act of 2025
Introduced
- Introduced (completed)
- Passed House (not reached)
- Passed Senate (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
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.
Read the full summary
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.
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Donald Beyer D-VAOriginal
- Dina Titus D-NVOriginal
- Claudia Tenney R-NYOriginal
- Jerrold Nadler D-NY
- Brian Fitzpatrick R-PA
- Nicolas LaLota R-NY
- Thomas Suozzi D-NY
- Eugene Vindman D-VA
- Mike Haridopolos R-FL
- Nikema Williams D-GA
- Herbert Conaway D-NJ
- Josh Gottheimer D-NJ
- Neal Dunn R-FL
- Abraham Hamadeh R-AZ
Who scored on this bill
- 1J. Hill SponsorDrew cross-party cosponsors, introduced2 events+6
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Introductions and cosponsorships count toward weekly caps and show no points.
Other bills by J. Hill
History
- Introduced in the House by J. Hill.
Show the full action history (2 actions)
- Introduced in House
- Referred to the House Committee on Ways and Means.