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Tax Suspension for US Nationals Wrongfully Detained Abroad

This legal act suspends the collection of income taxes and related fees from US citizens who are wrongfully detained abroad. This means these individuals will not have to pay taxes or penalties for late payments during their detention, and will also receive refunds for any penalties previously paid. The aim is to reduce financial burdens for those in difficult situations.
Key points
Income Tax Suspension: US nationals wrongfully detained abroad do not have to pay income tax during their detention.
No Penalties or Interest: No penalties or interest will accrue for unpaid taxes during the suspension period.
Reimbursement of Paid Penalties: If a citizen paid penalties for late tax payments during detention, these amounts will be refunded.
Statute of Limitations Extension: The period for the government to collect unpaid taxes is extended by 270 days from release or return to the US.
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Expired
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Additional Information
Print number: 117_S_5320
Sponsor: Sen. Coons, Christopher A. [D-DE]
Process start date: 2022-12-20
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

A bill to suspend the collection of income taxes and related interest and penalties from United States nationals who are unlawfully or wrongfully detained abroad and to reimburse such nationals for any penalties paid during such a detention.

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_S_5320.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2022-12-20.

What are the main provisions?

Key points include:

  • Income Tax Suspension: US nationals wrongfully detained abroad do not have to pay income tax during their detention.
  • No Penalties or Interest: No penalties or interest will accrue for unpaid taxes during the suspension period.
  • Reimbursement of Paid Penalties: If a citizen paid penalties for late tax payments during detention, these amounts will be refunded.
  • Statute of Limitations Extension: The period for the government to collect unpaid taxes is extended by 270 days from release or return to the US.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Coons, Christopher A. [D-DE].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-29.

CATEGORIES

Taxes Security