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Tax Relief for Hostages and Penalties for Terror-Supporting Organizations.

This law grants significant tax relief to US citizens wrongfully detained or held hostage abroad, ensuring they and their spouses do not face tax penalties or interest during their captivity. Crucially, it also establishes a mechanism to strip tax-exempt status from organizations that provide material support to designated terrorist groups. Former hostages can apply for refunds of penalties and interest previously paid since January 2021, easing their financial burden upon return.
Key points
US citizens held hostage or wrongfully detained abroad are exempt from tax penalties and interest accrued during their period of captivity (this also applies to their spouses).
These individuals are eligible for refunds of tax penalties and interest paid retroactively to January 1, 2021, until the date the law is enacted.
Organizations providing material support to terrorist groups will lose their tax-exempt status, cutting off a source of funding.
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VOTING RESULTS
2024-11-21
54%
For 219
Against 184
Abstain 0
Full voting results open_in_new
Expired
Citizen Poll
No votes cast
Additional Information
Print number: 118_HR_9495
Sponsor: Rep. Tenney, Claudia [R-NY-24]
Process start date: 2024-09-09
Voting date: 2024-11-21
Meeting no: 2
Voting no: 477
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash-preview-09-2025
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

Stop Terror-Financing and Tax Penalties on American Hostages Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_9495.

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 2024-09-09.

What are the main provisions?

Key points include:

  • US citizens held hostage or wrongfully detained abroad are exempt from tax penalties and interest accrued during their period of captivity (this also applies to their spouses).
  • These individuals are eligible for refunds of tax penalties and interest paid retroactively to January 1, 2021, until the date the law is enacted.
  • Organizations providing material support to terrorist groups will lose their tax-exempt status, cutting off a source of funding.
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

Where is the official voting record?

The official roll call vote is recorded at: voting record

Who is the primary sponsor?

The primary sponsor is Rep. Tenney, Claudia [R-NY-24].

What is the latest detailed status?

The latest detailed status is: On passage Passed by the Yeas and Nays: 219 - 184 (Roll no. 477). (text of amendment in the nature of a substitute: CR H6159-6160)

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-26.

CATEGORIES

Taxes Security