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Tax Relief for Americans Held Abroad: Deadline Postponements and Refunds

This act aims to protect U.S. citizens unlawfully detained or held hostage abroad from tax penalties. It provides for the postponement of tax deadlines and payments, as well as the reimbursement of already paid penalties and interest, thereby reducing financial burdens during a difficult time.
Key points
Tax deadline postponements: The period of detention or hostage-taking will be disregarded for tax deadlines, meaning individuals will not be penalized for delays.
Refund of penalties and interest: Individuals who have already paid penalties or interest due to delays caused by their detention will receive a refund of these amounts.
Spousal protection: Spouses of individuals detained or held hostage will also be covered by the same tax relief provisions.
Refund program: A program will be established to allow applications for refunds of penalties and interest paid from January 1, 2021, until the act's enactment date.
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Additional Information
Print number: 118_HR_7791
Sponsor: Rep. Titus, Dina [D-NV-1]
Process start date: 2024-03-22
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Stop Tax Penalties on American Hostages Act of 2024

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_7791.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2024-03-22.

What are the main provisions?

Key points include:

  • Tax deadline postponements: The period of detention or hostage-taking will be disregarded for tax deadlines, meaning individuals will not be penalized for delays.
  • Refund of penalties and interest: Individuals who have already paid penalties or interest due to delays caused by their detention will receive a refund of these amounts.
  • Spousal protection: Spouses of individuals detained or held hostage will also be covered by the same tax relief provisions.
  • Refund program: A program will be established to allow applications for refunds of penalties and interest paid from January 1, 2021, until the act's enactment date.
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 Rep. Titus, Dina [D-NV-1].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-25.

CATEGORIES

Taxes Family Security