119th Congress Taxation
H.R. 9496: End Tax Penalties on American Hostages Act
Passed Congress
- Introduced (completed)
- Passed House (completed)
- Passed Senate (completed)
- 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
Who scored on this bill
- 1Claudia Tenney SponsorDrew cross-party cosponsors, introduced, marked up, reported, passed House, discharged, passed Senate7 events+132
- 2Donald BeyerCosponsored; cosponsored bill passed2 events+4
- 2Dina TitusCosponsored; cosponsored bill passed2 events+4
See all scorers and every scoring event
Introductions and cosponsorships count toward weekly caps and show no points.
Other bills by Claudia Tenney
History
- Passed the Senate by unanimous consent.
- Passed the House by voice vote.
- Introduced in the House by Claudia Tenney.
Show the full action history (20 actions)
- Message on Senate action sent to the House.
- Passed Senate without amendment by Unanimous Consent. (consideration: CR S5238-5239)
- Senate Committee on Finance discharged by Unanimous Consent.
- Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- Passed Senate without amendment by Unanimous Consent.
- Received in the Senate and Read twice and referred to the Committee on Finance.
- Considered under suspension of the rules. (consideration: CR H5683-5685)
- On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5683-5684)
- Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Considered under suspension of the rules.
- DEBATE - The House proceeded with forty minutes of debate on H.R. 9496.
- Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
- On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
- Motion to reconsider laid on the table Agreed to without objection.
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-797.
- Placed on the Union Calendar, Calendar No. 697.
- Committee Consideration and Mark-up Session Held
- Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.
- Introduced in House
- Referred to the House Committee on Ways and Means.