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Tax Relief and Penalty Refunds for Americans Wrongfully Detained or Held Hostage

This bill amends the Internal Revenue Code of 1986 to ensure that US nationals wrongfully detained or held hostage abroad will not face tax penalties or interest accrued during their captivity. The period of detention will be disregarded when determining tax deadlines. Additionally, the bill establishes a program to refund or abate penalties and interest paid or incurred during the period from January 1, 2021, to the date of enactment.
Key points
The period of unlawful detention or being held hostage abroad is disregarded for determining deadlines for tax-related acts (e.g., filing, payment).
The Secretary will establish a program to allow for the refund or abatement of penalties and interest incurred during the period from January 1, 2021, to the date of enactment.
The provisions regarding the postponement of deadlines also apply to the spouse of the detained individual.
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Status:
Expired
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Additional Information
Stop Tax Penalties on American Hostages Act of 2024
Print number: S 4057
Sponsor: Sen. Coons, Christopher A. [D-DE]
Process start date: 2024-03-22
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Summarized by: gemini-3-pro-preview
Source data: api.congress.gov
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Summary & Status

Key Questions about Tax Relief and Penalty Refunds for Americans Wrongfully Detained or Held Hostage

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is S 4057.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2024-03-22.

What are the main provisions?

Key points include:

  • The period of unlawful detention or being held hostage abroad is disregarded for determining deadlines for tax-related acts (e.g., filing, payment).
  • The Secretary will establish a program to allow for the refund or abatement of penalties and interest incurred during the period from January 1, 2021, to the date of enactment.
  • The provisions regarding the postponement of deadlines also apply to the spouse of the detained individual.

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.

Analysis and Potential Impact of S 4057

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

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