United StatesTax deadlines would pause for U.S. nationals detained or held hostage abroad
If enacted, the measure would pause certain federal tax deadlines, interest, and penalties for U.S. nationals detained or held hostage abroad and their spouses.
What it does
If enacted, certain federal tax deadlines would pause while a U.S. national is unlawfully or wrongfully detained or held hostage abroad. Related interest and penalties would also pause, including for the person's spouse.
If enacted, a program would let formally recognized U.S. nationals detained or held hostage abroad, their spouses, or tax dependents seek refunds or cancellation of certain interest and penalties tied to missed tax deadlines from January 1, 2021, through enactment. Treasury would have to have it ready by January 1, 2027.
Argument forPausing deadlines and charges could keep captivity from adding tax penalties for covered U.S. nationals and their spouses.
Argument againstExtending the pause to spouses could delay federal tax collection even when the spouse was not detained.
More detail
Treasury would pause certain federal tax deadlines and related interest and penalties during the covered person's detention or captivity. It would cover formally recognized U.S. nationals unlawfully or wrongfully detained or held hostage abroad and their spouses. The pause would also affect credits and refunds, but not interest calculated when someone paid too much tax. Treasury would cancel or repay covered charges imposed before formal recognition for tax years ending during captivity. These rules would apply to tax years ending after enactment.
Treasury would accept applications to repay or cancel covered interest and penalties from the earlier period. Formally recognized U.S. nationals detained or held hostage abroad, their spouses, and their tax dependents could apply. The charge must stem from a covered person's failure to meet a prescribed tax deadline. Treasury would have to prepare the program and eligibility list by January 1, 2027, and notify people within 90 days of enactment or release. The three-year filing period would run until the end of the one-year period beginning on the notice date.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Oct 14Message on Senate action sent to the House.Latest
- Sep 30Senate Committee on Finance discharged by Unanimous Consent.Minor
- Sep 30Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. (consideration: CR S5238-5239)Passed Senate
- Sep 16Received in the Senate and Read twice and referred to the Committee on Finance.
- Sep 15Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Sep 15Considered under suspension of the rules. (consideration: CR H5683-5685)
- Sep 15DEBATE - The House proceeded with forty minutes of debate on H.R. 9496.
- Sep 15Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5683-5684)Passed House
- Sep 15Motion to reconsider laid on the table Agreed to without objection.
- Sep 8Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-797.
- Sep 8Placed on the Union Calendar, Calendar No. 697.
- Jul 1Committee Consideration and Mark-up Session Held
- Jul 1Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.
- Jun 29Introduced in House
- Jun 29Referred to the House Committee on Ways and Means.Introduced
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