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Tax Relief and Penalty Refunds for Americans Wrongfully Detained Abroad

This law grants tax relief to U.S. nationals and their spouses who are unlawfully detained or held hostage abroad. It applies the benefits of Internal Revenue Code section 7508 (postponement of deadlines for service in combat zones) to these individuals. Additionally, it establishes a program to reimburse penalties and interest incurred during a specific period due to their captivity.
Key points
Detained individuals and their spouses receive tax deadline postponements similar to those granted for service in combat zones.
The government will reimburse tax penalties, interest, and fines incurred for tax years ending between January 1, 2021, and the date the law is enacted.
The Treasury must notify eligible individuals about the reimbursement program within 90 days of the law's enactment or their release, depending on when they were freed.
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Additional Information
Print number: 118_S_1679
Sponsor: Sen. Coons, Christopher A. [D-DE]
Process start date: 2023-05-18
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Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Stop 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_S_1679.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2023-05-18.

What are the main provisions?

Key points include:

  • Detained individuals and their spouses receive tax deadline postponements similar to those granted for service in combat zones.
  • The government will reimburse tax penalties, interest, and fines incurred for tax years ending between January 1, 2021, and the date the law is enacted.
  • The Treasury must notify eligible individuals about the reimbursement program within 90 days of the law's enactment or their release, depending on when they were freed.
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 2025-12-30.

CATEGORIES

Taxes Security Family